South Dakota Codified Laws
Chapter 01 - Department Of Revenue
Section 10-1-8 - Deputy to substitute for director of division.

South Dakota Codified Laws

Title 10 - Taxation

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 10-1-5 - Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary.

Section 10-1-6 - Divisions within department--Directors and deputy directors of divisions--Employees of department.

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 10-1-13.1 - Interstate agreements for administration of excise and income taxes--Exchange of information.

Section 10-1-14 - Licensing powers with respect to alcoholic beverages.

Section 10-1-15 - General supervision of assessment of property for taxation--Forms--Classification of property.

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 - Advice and direction to directors of equalization and boards--Instructional meetings of directors.

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 10-1-25 - Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration.

Section 10-1-26 - Summons of witnesses and evidence in departmental investigations.

Section 10-1-27 - Depositions in departmental investigations.

Section 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.

Section 10-1-28.1 - Confidentiality of return information--Definition of terms.

Section 10-1-28.2 - Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.

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 10-1-28.7 - Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.

Section 10-1-28.8 - Persons to whom federal taxpayer information may be disclosed--Purposes.

Section 10-1-28.9 - Disclosure of federal taxpayer information in judicial or administrative proceedings.

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 10-1-31 - Direction of proceedings for violation of tax laws--Removal of tax officials from office.

Section 10-1-32 - State's attorneys to assist in prosecution of violations of tax and assessment laws.

Section 10-1-33 - Economic and financial information required of individuals, partnerships, associations, and corporations.

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 10-1-36 - Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.

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 10-1-44.3 - Secretary of revenue may release lists of persons exempt from sales and use taxes.

Section 10-1-45 - Examination of business records of holder of abandoned property.

Section 10-1-46 - Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.

Section 10-1-47 - Internal Revenue Code--Defined for certain sections.