Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 12A - Tax Collection Agreements With Indian Tribes > Section 10-12A-6 - Duration of collection agreements--Renewal.

Section 10-12A-6 - Duration of collection agreements--Renewal.

10-12A-6. Duration of collection agreements--Renewal. Any tax collection agreements between the department and an Indian tribe shall be for a term not to exceed five years. Such agreement, however, is renewable upon expiration by the mutual consent of the parties.

Source: SL 1974, ch 105, § 6; SL 2003, ch 54, § 7.