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.