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.
S.D. Codified Laws § 10-12A-6
Duration of collection agreements--Renewal
Source: SL 1974, ch 105, § 6; SL 2003, ch 54, § 7; SL 2024, ch 36, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.