10-1-44.3. Secretary of revenue may release lists of persons exempt from sales and use taxes.
As required by the agreement entered into pursuant to §10-45C-3, the secretary of revenue may release lists of persons licensed under chapters 10-45 and 10-46 who are exempt from taxes imposed under chapters 10-45 and 10-46 to the extent necessary to verify each person's exempt status.
Source: SL 2000, ch 41, §3; SL 2002, ch 64, §11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; 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.