3-11-3. Division in state auditor's office.
There is hereby created a State Social Security and the Internal Revenue Service Division in the office and under the direction of the state auditor.
Source: SL 1951, ch 100, §12; SL 1953, ch 86; SDC Supp 1960, §17.1211 (1); SL 1980, ch 30, §2.