# S.D. Codified Laws § 10-12A-5: Percentage of state and tribal tax proceeds remitted to tribe

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-5

## Section

- **Citation:** S.D. Codified Laws § 10-12A-5
- **Heading:** Percentage of state and tribal tax proceeds remitted to tribe
- **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-5

## 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.

## 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-5. Check the current official text before relying on it. Not legal advice.