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.
S.D. Codified Laws § 3-11-3
Division in state auditor's office
Source: SL 1951, ch 100, § 12; SL 1953, ch 86; SDC Supp 1960, § 17.1211 (1); SL 1980, ch 30, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.