South Dakota Statutes
§ 10-12A-5 — Percentage of state and tribal tax proceeds remitted to tribe.
South Dakota § 10-12A-5
This text of South Dakota § 10-12A-5 (Percentage of state and tribal tax proceeds remitted to tribe.) 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-5 (2026).
Text
A tax collection agreement between the department and an Indian tribe may provide, if agreed upon by the parties, that a fixed percentage of the total annual state and tribal tax proceeds from an area of Indian country shall be remitted to the Indian tribe in lieu of the exact amount of the revenue collected as a result of the imposition of tribal taxes.
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Legislative History
SL 1974, ch 105, § 5; SL 2003, ch 54, § 6.
Nearby Sections
15
§ 10-1-1.1
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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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Bluebook (online)
South Dakota § 10-12A-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-12A-5.