10-12A-1.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.
South Dakota Legal Code