S.D. Codified Laws ch. 10-1 – Department of Revenue | Midpage

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South Dakota Codified Laws

Chapter 10-1

S.D. Codified Laws ch. 10-1

Department of Revenue

10-1-1Department created--Seal of department.10-1-1.110-1-1.1, 10-1-2. Repealed by SL 2011, ch 1 (Ex. Ord. 11-1), §§ 135, 136, eff. Apr. 12, 2011.10-1-3Secretary's full time service required--Annual report to Governor--Oath and bond.10-1-5Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary.10-1-6Divisions within department--Directors and deputy directors of divisions--Employees of department.10-1-6.1Special agents--Appointment and authority.10-1-7Appointment and tenure of directors--Oath and bond.10-1-8Deputy to substitute for director of division.10-1-9Fees and employee expenses charged against departmental appropriations--Vouchers.10-1-10Attorney general to assist department--Prosecution of actions.10-1-11Assistant attorney general for Department of Revenue.10-1-12State's attorneys to assist in prosecutions.10-1-13General functions of secretary.10-1-13.1Interstate agreements for administration of excise and income taxes--Exchange of information.10-1-14Licensing powers with respect to alcoholic beverages.10-1-15General supervision of assessment of property for taxation--Forms--Classification of property.10-1-15.1State contracts for tax collection and reporting.10-1-15.2Employment of collection agencies or attorneys to collect delinquent accounts.10-1-16Advice and direction to directors of equalization and boards--Instructional meetings of directors.10-1-16.1Standard real estate appraisal manual.10-1-17Tax assessment and collection reports required of local officers.10-1-18Investigation of assessment and equalization work--Visits to counties.10-1-1910-1-19, 10-1-20. Repealed by SL 1988, ch 82, §§ 1, 2.10-1-21Order by secretary for reassessment of property in district.10-1-22Reassessment lists--Filing of copies with secretary.10-1-23Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.10-1-24Placement of omitted property on assessment rolls.10-1-25Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration.10-1-26Summons of witnesses and evidence in departmental investigations.10-1-27Depositions in departmental investigations.10-1-28Administration 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.10-1-28.1Confidentiality of return information--Definition of terms.10-1-28.2Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.10-1-28.3Return information confidential--Unauthorized disclosure as misdemeanor.10-1-28.4Persons to whom return information may be disclosed--Purposes.10-1-28.5Disclosure of return information in judicial or administrative proceedings.10-1-28.6Federal taxpayer information defined.10-1-28.7Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.10-1-28.8Persons to whom federal taxpayer information may be disclosed--Purposes.10-1-28.9Disclosure of federal taxpayer information in judicial or administrative proceedings.10-1-29Payment of expense for enforcement of petroleum products law.10-1-30Allocation of funds from taxes and license on petroleum products.10-1-31Direction of proceedings for violation of tax laws--Removal of tax officials from office.10-1-32State's attorneys to assist in prosecution of violations of tax and assessment laws.10-1-33Economic and financial information required of individuals, partnerships, associations, and corporations.10-1-34Compilation and reporting of natural resources statistics.10-1-35Annual report to Governor--Contents and date of filing.10-1-36Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.10-1-37Consultation with and reports to Governor.10-1-38Formulation and recommendation of legislation.10-1-39Reports on licensing and regulatory legislation.10-1-40Construction of tax laws by secretary--Other powers provided by law.10-1-41Appeals from departmental decisions.10-1-43Names and addresses of attorneys handling similar cases.10-1-44Establishment of sales and use tax collection fund.10-1-44.110-1-44.1, 10-1-44.2. Repealed by SL 2002, ch 64, §§ 9, 10.10-1-44.3Secretary of revenue may release lists of persons exempt from sales and use taxes.10-1-45Examination of business records of holder of abandoned property.10-1-46Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.10-1-47Internal Revenue Code--Defined for certain sections.