South Dakota Statutes
§ 10-12A-6 — Duration of collection agreements--Renewal.
South Dakota § 10-12A-6
This text of South Dakota § 10-12A-6 (Duration of collection agreements--Renewal.) 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-6 (2026).
Text
A tax collection agreement between the department and an Indian tribe may not be for a term exceeding ten years but may be renewed upon expiration by the mutual consent of the parties.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1974, ch 105, § 6; SL 2003, ch 54, § 7; SL 2024, ch 36, § 1.
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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-12A-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-12A-6.