South Dakota Statutes
§ 10-12A-1 — Definition of terms.
South Dakota § 10-12A-1
This text of South Dakota § 10-12A-1 (Definition of terms.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-12A-1 (2026).
Text
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.
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Related
§ 1151
18 U.S.C. § 1151
Legislative History
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.
Nearby Sections
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Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-12A-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-12A-1.