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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 12A - Tax Collection Agreements With Indian Tribes » Section 10-12A-6 – Duration of collection agreements–Renewal.

10-12A-6. Duration of collection agreements–Renewal.

Any tax collection agreements between the department and an Indian tribe shall be for a term not to exceed five years. Such agreement, however, is renewable upon expiration by the mutual consent of the parties.

Source: SL 1974, ch 105, §6; SL 2003, ch 54, §7.