South Dakota Statutes
§ 10-12A-6 — Duration of collection agreements--Renewal.
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.
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South Dakota § 10-12A-6 (Duration of collection agreements--Renewal.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1974, ch 105, § 6; SL 2003, ch 54, § 7; SL 2024, ch 36, § 1.
Nearby Sections
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§ 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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