Definition of terms

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. 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.