The secretary of revenue shall construe the tax laws of the state if requested by any officer acting under such laws; shall ensure that all taxes due the state, counties, municipalities, and other local subdivisions are collected; and shall perform such other duties and exercise such other powers as are provided by law.
S.D. Codified Laws § 10-1-40
Construction of tax laws by secretary--Other powers provided by law
Applied in 1 court decision — leading case Request of Media One (1997)
Most recently applied in Request of Media One (February 1997)
Source: SDC 1939, § 57.0101 (16); 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.