§ 1-47-3

S.D. Codified Laws § 1-47-3 (2026)

Performance of departmental functions.

SL 1973, ch 2 , §§ 54, 280; SL 2003, ch 272 (Ex. Ord. 03-1) § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 111, eff. Apr. 12, 2011.

The Department of Revenue shall, under the direction and control of the secretary of revenue, perform all the functions of the Department of Revenue created by chapter 10-1.

Source: SL 1973, ch 2 , §§ 54, 280; SL 2003, ch 272 (Ex. Ord. 03-1) § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 111, eff. Apr. 12, 2011.