Terms as used in this chapter mean:

(1) “Department,” the South Dakota Department of Revenue;

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(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.

Source: SL 1974, ch 105, § 1; SL 2003, ch 54, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.