10-12A-1. Definition of terms.
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/sd/title-10/chapter-10-12/10-12a-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Terms as used in this chapter mean:
(1)"Department," the South Dakota Department of Revenue;
(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.