South Dakota Statutes
§ 10-12A-2 — Legislative findings--Agreements authorized.
South Dakota § 10-12A-2
This text of South Dakota § 10-12A-2 (Legislative findings--Agreements authorized.) 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-2 (2026).
Text
The Legislature finds that the public interest of both Indians and non - Indians is best served by close cooperation between the state government and the Indian tribes. The Legislature finds this cooperation to be especially important in the area of taxation. Accordingly, the department is hereby authorized to enter into tax collection agreements with Indian tribes.
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Legislative History
SL 1974, ch 105, § 2; SL 2003, ch 54, § 2.
Nearby Sections
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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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Bluebook (online)
South Dakota § 10-12A-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-12A-2.