A tax collection agreement between the department and an Indian tribe may not be for a term exceeding ten years but may be renewed upon expiration by the mutual consent of the parties. Source: SL 1974, ch 105 , § 6; SL 2003, ch 54 , § 7; SL 2024, ch 36 , § 1. 10-12A-7. Repealed by SL 2003, ch 54 , § 8.
Duration of collection agreements--Renewal
SDCL § 10-12A-6 — under TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES.
SDCL § 10-12A-6