# S.D. Codified Laws § 10-12A-1: Definition of terms

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-1

## Section

- **Citation:** S.D. Codified Laws § 10-12A-1
- **Heading:** Definition of terms
- **Jurisdiction:** South Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SD Code / Title 10 / Chapter 12A / Section 10-12A-1

## Text

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.

Source: 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. 11-1 ), § 161, eff. Apr. 12, 2011.

## Nearby sections

- [S.D. Codified Laws § 10-12A-1 Definition of terms](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-1.md)
- [S.D. Codified Laws § 10-12A-2 Legislative findings--Agreements authorized](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-2.md)
- [S.D. Codified Laws § 10-12A-4 Agreement to collect taxes for tribes--Administrative fee](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-4.md)
- [S.D. Codified Laws § 10-12A-4.1 Approval by Governor and attorney general required--Publication in counties affected](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-4.1.md)
- [S.D. Codified Laws § 10-12A-5 Percentage of state and tribal tax proceeds remitted to tribe](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-5.md)
- [S.D. Codified Laws § 10-12A-6 Duration of collection agreements--Renewal](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-6.md)
- [S.D. Codified Laws § 10-12A-8 State jurisdiction within Indian country](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-8.md)
- [S.D. Codified Laws § 10-12A-9 Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-1. Check the current official text before relying on it. Not legal advice.