Section 10-12A-9 – Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.

10-12A-9. Authority to collect fuel excise taxes under this chapter revoked if Hayden-Cartwright Act authorizes state imposition of tax.

The authority granted by subdivision 10-12A-4(7) is hereby revoked if the South Dakota Supreme Court or the United States Supreme Court rules that the Hayden-Cartwright Act, 4 U.S.C. §104, authorizes the state to impose state motor fuel taxes on enrolled tribal members on Indian country controlled by the member’s tribe.

Source: SL 2003, ch 54, §10.