South Dakota Codified Laws
Chapter 01 - Department Of Revenue
Section 10-1-9 - Fees and employee expenses charged against departmental appropriations--Vouchers.

10-1-9. Fees and employee expenses charged against departmental appropriations--Vouchers.
The fees of officers certifying to lists or information required by the Department of Revenue and the expenses of employees of such department in performing the duties assigned to them shall be proper charges against the appropriations of and for such department. All vouchers covering such fees or charges shall be approved by the secretary of revenue.

Source: SDC 1939, §57.0206; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.

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Structure South Dakota Codified Laws

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.