South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-12A-6 — Duration of collection agreements--Renewal

A tax collection agreement between the department and an Indian tribe may not be for a term exceeding ten years but may be renewed upon expiration by the mutual consent of the parties.

Last amended: Source: SL 1974, ch 105 , § 6; SL 2003, ch 54 , § 7; SL 2024, ch 36 , § 1.

Source: official text