South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-12A-8 — State jurisdiction within Indian country

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.

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

Source: official text