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.
S.D. Codified Laws § 10-12A-8
State jurisdiction within Indian country
Source: SL 1991, ch 89, § 3; SL 2003, ch 54, § 9.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.