Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12A - TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES
Section 10-12A-9 - Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax

S.D. Codified Laws § 10-12A-9

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-12A-9 - Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax

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.

SDCL 10-12A-9

SL 2003, ch 54, § 10.