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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-12A-9: Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-12A. TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES

The authority granted by subdivision 10-12A-4(7) is hereby revoked if the South Dakota Supreme Court or the United States Supreme Court rules that the Hayden-Cartwright Act, 4 U.S.C. § 104, authorizes the state to impose state motor fuel taxes on enrolled tribal members on Indian country controlled by the member's tribe.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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