South Dakota Statutes
§ 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.
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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
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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