Nothing in this chapter may be construed to relinquish any jurisdiction the state might have to levy or collect from any person any tax or fee within Indian country. Source: SL 1991, ch 89 , § 3; SL 2003, ch 54 , § 9.
State jurisdiction within Indian country
SDCL § 10-12A-8 — under TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES.
SDCL § 10-12A-8