Percentage of state and tribal tax proceeds remitted to tribe
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SD Code › Title 10 › Chapter 12A › Section 10-12A-5
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
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.
Source: SL 1974, ch 105, § 5; SL 2003, ch 54, § 6.
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