Chapter

DEPARTMENT OF REVENUE

S.D. Codified Laws § 10-1-1— Department created--Seal of department
S.D. Codified Laws § 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 Repealed by SL 2011, ch 1 (Ex.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
S.D. Codified Laws § 10-1-3— Secretary's full time service required--Annual report to Governor--Oath and bond
S.D. Codified Laws § 10-1-4— 10-1-4. Repealed by SL 1969, ch 218, § 2
S.D. Codified Laws § 10-1-5— Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary
S.D. Codified Laws § 10-1-6— Divisions within department--Directors and deputy directors of divisions--Employees of department
S.D. Codified Laws § 10-1-6.1— Special agents--Appointment and authority
S.D. Codified Laws § 10-1-7— Appointment and tenure of directors--Oath and bond
S.D. Codified Laws § 10-1-8— Deputy to substitute for director of division
S.D. Codified Laws § 10-1-9— Fees and employee expenses charged against departmental appropriations--Vouchers
S.D. Codified Laws § 10-1-10— Attorney general to assist department--Prosecution of actions
S.D. Codified Laws § 10-1-11— Assistant attorney general for Department of Revenue
S.D. Codified Laws § 10-1-12— State's attorneys to assist in prosecutions
S.D. Codified Laws § 10-1-13— General functions of secretary
S.D. Codified Laws § 10-1-13.1— Interstate agreements for administration of excise and income taxes--Exchange of information
S.D. Codified Laws § 10-1-14— Licensing powers with respect to alcoholic beverages
S.D. Codified Laws § 10-1-15— General supervision of assessment of property for taxation--Forms--Classification of property
S.D. Codified Laws § 10-1-15.1— State contracts for tax collection and reporting
S.D. Codified Laws § 10-1-15.2— Employment of collection agencies or attorneys to collect delinquent accounts
S.D. Codified Laws § 10-1-16— Advice and direction to directors of equalization and boards--Instructional meetings of directors
S.D. Codified Laws § 10-1-16.1— Standard real estate appraisal manual
S.D. Codified Laws § 10-1-17— Tax assessment and collection reports required of local officers
S.D. Codified Laws § 10-1-18— Investigation of assessment and equalization work--Visits to counties
S.D. Codified Laws § 10-1-19— 10-1-19, 10-1-20. Repealed by SL 1988, ch 82, §§ 1, 2
S.D. Codified Laws § 10-1-21— Order by secretary for reassessment of property in district
S.D. Codified Laws § 10-1-22— Reassessment lists--Filing of copies with secretary
S.D. Codified Laws § 10-1-23— Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved
S.D. Codified Laws § 10-1-24— Placement of omitted property on assessment rolls
S.D. Codified Laws § 10-1-25— Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration
S.D. Codified Laws § 10-1-26— Summons of witnesses and evidence in departmental investigations
S.D. Codified Laws § 10-1-27— Depositions in departmental investigations
S.D. Codified Laws § 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
S.D. Codified Laws § 10-1-28.1— Confidentiality of return information--Definition of terms
S.D. Codified Laws § 10-1-28.2— Lists compiled by department confidential--Unauthorized disclosure as misdemeanor
S.D. Codified Laws § 10-1-28.3— Return information confidential--Unauthorized disclosure as misdemeanor
S.D. Codified Laws § 10-1-28.4— Persons to whom return information may be disclosed--Purposes
S.D. Codified Laws § 10-1-28.5— Disclosure of return information in judicial or administrative proceedings
S.D. Codified Laws § 10-1-28.6— Federal taxpayer information defined
S.D. Codified Laws § 10-1-28.7— Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor
S.D. Codified Laws § 10-1-28.8— Persons to whom federal taxpayer information may be disclosed--Purposes
S.D. Codified Laws § 10-1-28.9— Disclosure of federal taxpayer information in judicial or administrative proceedings
S.D. Codified Laws § 10-1-29— Payment of expense for enforcement of petroleum products law
S.D. Codified Laws § 10-1-30— Allocation of funds from taxes and license on petroleum products
S.D. Codified Laws § 10-1-31— Direction of proceedings for violation of tax laws--Removal of tax officials from office
S.D. Codified Laws § 10-1-32— State's attorneys to assist in prosecution of violations of tax and assessment laws
S.D. Codified Laws § 10-1-33— Economic and financial information required of individuals, partnerships, associations, and corporations
S.D. Codified Laws § 10-1-34— Compilation and reporting of natural resources statistics
S.D. Codified Laws § 10-1-35— Annual report to Governor--Contents and date of filing
S.D. Codified Laws § 10-1-36— Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement
S.D. Codified Laws § 10-1-37— Consultation with and reports to Governor
S.D. Codified Laws § 10-1-38— Formulation and recommendation of legislation
S.D. Codified Laws § 10-1-39— Reports on licensing and regulatory legislation
S.D. Codified Laws § 10-1-40— Construction of tax laws by secretary--Other powers provided by law
S.D. Codified Laws § 10-1-41— Appeals from departmental decisions
S.D. Codified Laws § 10-1-42— 10-1-42. Repealed by SL 1982, ch 86, § 1
S.D. Codified Laws § 10-1-43— Names and addresses of attorneys handling similar cases
S.D. Codified Laws § 10-1-44— Establishment of sales and use tax collection fund
S.D. Codified Laws § 10-1-44.1— 10-1-44.1, 10-1-44.2. Repealed by SL 2002, ch 64, §§ 9, 10
S.D. Codified Laws § 10-1-44.3— Secretary of revenue may release lists of persons exempt from sales and use taxes
S.D. Codified Laws § 10-1-44.4— 10-1-44.4. Repealed by SL 2002, ch 64, § 12
S.D. Codified Laws § 10-1-45— Examination of business records of holder of abandoned property
S.D. Codified Laws § 10-1-46— Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules
S.D. Codified Laws § 10-1-47— Internal Revenue Code--Defined for certain sections