10-1-3. Secretary's full time service required--Annual report to Governor--Oath and bond.
The secretary of revenue shall devote full time to the performance of the duties of the office and may hold no other office or position of profit. The secretary shall be paid a salary to be determined by law. The secretary shall make an annual report to the Governor in the manner provided by law for annual reports of state officers. Before entering upon the discharge of the duties of the office, the secretary shall take and subscribe the oath required by section 3 of article XXI of the Constitution and give bond to the state in the penal sum of five thousand dollars conditioned for the faithful performance of the duties of the office and for an accounting of all money and other property coming into the secretary's hands or under the secretary's control. The secretary shall file the bond with the secretary of state. The form of the bond shall be approved by the attorney general and the sufficiency of the bond by the Governor. The premium for the bond shall be paid by the state.
Source: SL 1955, ch 246, §3; SDC Supp 1960, §57.01A03; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 01 - Department Of Revenue
Section 10-1-1 - Department created--Seal of department.
Section 10-1-3 - Secretary's full time service required--Annual report to Governor--Oath and bond.
Section 10-1-6.1 - Special agents--Appointment and authority.
Section 10-1-7 - Appointment and tenure of directors--Oath and bond.
Section 10-1-8 - Deputy to substitute for director of division.
Section 10-1-9 - Fees and employee expenses charged against departmental appropriations--Vouchers.
Section 10-1-10 - Attorney general to assist department--Prosecution of actions.
Section 10-1-11 - Assistant attorney general for Department of Revenue.
Section 10-1-12 - State's attorneys to assist in prosecutions.
Section 10-1-13 - General functions of secretary.
Section 10-1-14 - Licensing powers with respect to alcoholic beverages.
Section 10-1-15.1 - State contracts for tax collection and reporting.
Section 10-1-15.2 - Employment of collection agencies or attorneys to collect delinquent accounts.
Section 10-1-16.1 - Standard real estate appraisal manual.
Section 10-1-17 - Tax assessment and collection reports required of local officers.
Section 10-1-18 - Investigation of assessment and equalization work--Visits to counties.
Section 10-1-21 - Order by secretary for reassessment of property in district.
Section 10-1-22 - Reassessment lists--Filing of copies with secretary.
Section 10-1-26 - Summons of witnesses and evidence in departmental investigations.
Section 10-1-27 - Depositions in departmental investigations.
Section 10-1-28.1 - Confidentiality of return information--Definition of terms.
Section 10-1-28.3 - Return information confidential--Unauthorized disclosure as misdemeanor.
Section 10-1-28.4 - Persons to whom return information may be disclosed--Purposes.
Section 10-1-28.5 - Disclosure of return information in judicial or administrative proceedings.
Section 10-1-28.6 - Federal taxpayer information defined.
Section 10-1-28.8 - Persons to whom federal taxpayer information may be disclosed--Purposes.
Section 10-1-29 - Payment of expense for enforcement of petroleum products law.
Section 10-1-30 - Allocation of funds from taxes and license on petroleum products.
Section 10-1-34 - Compilation and reporting of natural resources statistics.
Section 10-1-35 - Annual report to Governor--Contents and date of filing.
Section 10-1-37 - Consultation with and reports to Governor.
Section 10-1-38 - Formulation and recommendation of legislation.
Section 10-1-39 - Reports on licensing and regulatory legislation.
Section 10-1-40 - Construction of tax laws by secretary--Other powers provided by law.
Section 10-1-41 - Appeals from departmental decisions.
Section 10-1-43 - Names and addresses of attorneys handling similar cases.
Section 10-1-44 - Establishment of sales and use tax collection fund.
Section 10-1-45 - Examination of business records of holder of abandoned property.
Section 10-1-47 - Internal Revenue Code--Defined for certain sections.