The Department of Revenue shall, under the direction and control of the secretary of revenue, perform all the functions of the Department of Revenue created by chapter 10-1.
S.D. Codified Laws § 1-47-3
Performance of departmental functions
Source: SL 1973, ch 2, §§ 54, 280; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.