S.D. Codified Laws § 10-12A-6

Current with legislation signed by the governor on or before 3/6/2024

Section 10-12A-6 - [Effective 7/1/2024] Duration of collection agreements-Renewal

A tax collection agreement between the department and an Indian tribe may not be for a term exceeding ten years but may be renewed upon expiration by the mutual consent of the parties.

SDCL 10-12A-6

SL 1974, ch 105, § 6; SL 2003, ch 54, § 7.

Amended by S.L. 2024, ch. TBD,s. 1, eff. 7/1/2024.

This section is set out more than once due to postponed, multiple, or conflicting amendments.