# S.D. Codified Laws § 10-12A-2: Legislative findings--Agreements authorized

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-2

## Section

- **Citation:** S.D. Codified Laws § 10-12A-2
- **Heading:** Legislative findings--Agreements authorized
- **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-2

## 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.

Source: SL 1974, ch 105, § 2; SL 2003, ch 54, § 2.

## 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-2. Check the current official text before relying on it. Not legal advice.