S.D. Codified Laws § 10-12A-1

Current through the 2024 Legislative Session

Section 10-12A-1 - Definition of terms

Terms as used in this chapter mean:

(1) "Department," the South Dakota Department of Revenue;

(2) "Indian country," those areas defined in 18 U.S.C. § 1151; and

(3) "Tribal tax," any tax imposed by an Indian tribe on persons subject to the Indian tribe's taxing powers.

SDCL 10-12A-1

SL 1974, ch 105, § 1; SL 2003, ch 54, §1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.