The secretary of revenue shall formulate and recommend legislation to prevent evasions of assessment and taxing laws and to secure just taxation and improvement in the system of taxation in this state.
S.D. Codified Laws § 10-1-38
Formulation and recommendation of legislation
Source: SDC 1939, § 57.0101 (14); 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.