PocketLaw | South Dakota Codified Laws | Department Of Revenue

Department Of Revenue

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Department created--Seal of department.

Section
10-1-1.1

10-1-1.1, 10-1-2.Repealed by SL 2011, ch 1 (Ex. Ord. 11-1), §§135, 136, eff. Apr. 12, 2011.

Secretary's full time service required--Annual report to Governor--Oath and bond.

10-1-4.Repealed by SL 1969, ch 218, §2.

Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary.

Divisions within department--Directors and deputy directors of divisions--Employees of department.

Section
10-1-6.1

Special agents--Appointment and authority.

Appointment and tenure of directors--Oath and bond.

Deputy to substitute for director of division.

Fees and employee expenses charged against departmental appropriations--Vouchers.

Section
10-1-10

Attorney general to assist department--Prosecution of actions.

Section
10-1-11

Assistant attorney general for Department of Revenue.

Section
10-1-12

State's attorneys to assist in prosecutions.

Section
10-1-13

General functions of secretary.

Section
10-1-13.1

Interstate agreements for administration of excise and income taxes--Exchange of information.

Section
10-1-14

Licensing powers with respect to alcoholic beverages.

Section
10-1-15

General supervision of assessment of property for taxation--Forms--Classification of property.

Section
10-1-15.1

State contracts for tax collection and reporting.

Section
10-1-15.2

Employment of collection agencies or attorneys to collect delinquent accounts.

Section
10-1-16

Advice and direction to directors of equalization and boards--Instructional meetings of directors.

Section
10-1-16.1

Standard real estate appraisal manual.

Section
10-1-17

Tax assessment and collection reports required of local officers.

Section
10-1-18

Investigation of assessment and equalization work--Visits to counties.

Section
10-1-19

10-1-19, 10-1-20.Repealed by SL 1988, ch 82, §§1, 2.

Section
10-1-21

Order by secretary for reassessment of property in district.

Section
10-1-22

Reassessment lists--Filing of copies with secretary.

Section
10-1-23

Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.

Section
10-1-24

Placement of omitted property on assessment rolls.

Section
10-1-25

Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration.

Section
10-1-26

Summons of witnesses and evidence in departmental investigations.

Section
10-1-27

Depositions in departmental investigations.

Section
10-1-28

Administration of oaths to witnesses--Proceedings on refusal of witness to testify or produce evidence--Compensation of witnesses and officers serving summons--False testimony as perjury.

Section
10-1-28.1

Confidentiality of return information--Definition of terms.

Section
10-1-28.2

Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.

Section
10-1-28.3

Return information confidential--Unauthorized disclosure as misdemeanor.

Section
10-1-28.4

Persons to whom return information may be disclosed--Purposes.

Section
10-1-28.5

Disclosure of return information in judicial or administrative proceedings.

Section
10-1-28.6

Federal taxpayer information defined.

Section
10-1-28.7

Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.

Section
10-1-28.8

Persons to whom federal taxpayer information may be disclosed--Purposes.

Section
10-1-28.9

Disclosure of federal taxpayer information in judicial or administrative proceedings.

Section
10-1-29

Payment of expense for enforcement of petroleum products law.

Section
10-1-30

Allocation of funds from taxes and license on petroleum products.

Section
10-1-31

Direction of proceedings for violation of tax laws--Removal of tax officials from office.

Section
10-1-32

State's attorneys to assist in prosecution of violations of tax and assessment laws.

Section
10-1-33

Economic and financial information required of individuals, partnerships, associations, and corporations.

Section
10-1-34

Compilation and reporting of natural resources statistics.

Section
10-1-35

Annual report to Governor--Contents and date of filing.

Section
10-1-36

Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.

Section
10-1-37

Consultation with and reports to Governor.

Section
10-1-38

Formulation and recommendation of legislation.

Section
10-1-39

Reports on licensing and regulatory legislation.

Section
10-1-40

Construction of tax laws by secretary--Other powers provided by law.

Section
10-1-41

Appeals from departmental decisions.

Section
10-1-42

10-1-42.Repealed by SL 1982, ch 86, §1.

Section
10-1-43

Names and addresses of attorneys handling similar cases.

Section
10-1-44

Establishment of sales and use tax collection fund.

Section
10-1-44.1

10-1-44.1, 10-1-44.2.Repealed by SL 2002, ch 64, §§9, 10.

Section
10-1-44.3

Secretary of revenue may release lists of persons exempt from sales and use taxes.

Section
10-1-44.4

10-1-44.4.Repealed by SL 2002, ch 64, §12.

Section
10-1-45

Examination of business records of holder of abandoned property.

Section
10-1-46

Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.

Section
10-1-47

Internal Revenue Code--Defined for certain sections.