15-1-106. STATUS OF CORPORATIONS.

  1. For the sole purposes of taxation, regulatory jurisdiction and civil jurisdiction, the following corporate entities shall be entitled to all of the privileges and immunities of members of federally-recognized Indian tribes:
    1. All for-profit corporations formed pursuant to the sovereign powers of the Rosebud Sioux Tribe which are managed by members of federally recognized Indian tribes and which are at least 51% owned by Indians who are members of federally recognized tribes.
    2. All non-profit corporations formed pursuant to the sovereign powers of the Rosebud Sioux Tribe which are managed by members of federally recognized Indian tribes and which have as the primary purpose benefiting the people of the Rosebud Sioux Reservation or any group of people which comprises primarily members of federally recognized Indian tribes.
  2. In the case of any corporation having its principal place of business on the Rosebud Sioux Reservation which has been incorporated under the laws of any state and also pursuant to the sovereign powers of the Rosebud Sioux Tribe, the ordinances and resolutions of the Tribal Council, the Constitution of the Rosebud Sioux Tribe and the tribal charter documents shall take precedence over any conflicting state laws or charger documents in any dispute concerning the status of the corporation or the rights and obligations of any persons with respect to the corporation.
  3. The Rosebud Sioux Tribal Court shall have jurisdiction to decide all questions with respect to the status of corporation formed pursuant to the sovereign powers of the Rosebud Sioux Tribe.
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