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Code · South Dakota · Title 10 · Chapter 10-12

10-12A-5. Percentage of state and tribal tax proceeds remitted to tribe.

64 words·~1 min read·/sd/title-10/chapter-10-12/10-12a-5·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A tax collection agreement between the department and an Indian tribe may provide, if agreed upon by the parties, that a fixed percentage of the total annual state and tribal tax proceeds from an area of Indian country shall be remitted to the Indian tribe in lieu of the exact amount of the revenue collected as a result of the imposition of tribal taxes.
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