{"data":{"id":"us-sd/sdcl-10-12a-1","jurisdiction":"us-sd","citation":"SDCL § 10-12A-1","heading":"Definition of terms.","body":"Terms as used in this chapter mean:\n(1) \"Department,\" the South Dakota Department of Revenue;\n(2) \"Indian country,\" those areas defined in 18 U.S.C. § 1151; and\n(3) \"Tribal tax,\" any tax imposed by an Indian tribe on persons subject to the Indian tribe's taxing powers.","path":["TITLE 10. TAXATION","CHAPTER 10-12A. TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES"],"source_url":"https://sdlegislature.gov/Statutes/10-12A-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"2fa28564d1eba003ac78a56e6f01b2e74038b1e894488ec6010e1abb21db33b2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-12-45","next":"us-sd/sdcl-10-12a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}