# S.D. Codified Laws § 10-12A-8: State jurisdiction within Indian country

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C12A_S10-12A-8

## Section

- **Citation:** S.D. Codified Laws § 10-12A-8
- **Heading:** State jurisdiction within Indian country
- **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-8

## Text

Nothing in this chapter may be construed to relinquish any jurisdiction the state might have to levy or collect from any person any tax or fee within Indian country.

Source: SL 1991, ch 89, § 3; SL 2003, ch 54, § 9.

## 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-8. Check the current official text before relying on it. Not legal advice.