S.D. Codified Laws § 10-12A-6

Current through the 2024 Legislative Session
Section 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.

SDCL 10-12A-6

SL 1974, ch 105, § 6; SL 2003, ch 54, §7; SL 2024, ch 36, §1.
Amended by S.L. 2024, ch. 36,s. 1, eff. 7/1/2024.