State Codes and Statutes

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-12a > Statute-10-12a-1

10-12A-1. Definition of terms. Terms as used in this chapter mean:
(1) "Department," the South Dakota Department of Revenue and Regulation;
(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, § 82.