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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-1-31

Direction of proceedings for violation of tax laws--Removal of tax officials from office

Official textsdlegislature.gov

The secretary of revenue shall direct any proceedings, actions, and prosecutions to be instituted to enforce the laws relating to penalties, liabilities, and punishment of public officers and officers and agents of corporations for failure or neglect to comply with the provisions of the laws of this state governing the assessment and taxation of property. The secretary shall cause complaints to be made to the proper authority against directors of equalization, members of boards of review, members of boards of equalization, or other assessing and taxing officers for their removal from office for official misconduct or neglect of duty.

Last amended: Source: SDC 1939, § 57.0101 (3); SL 1989, ch 82 , § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 15; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-1-7 · Appointment and tenure of directors--Oath and bond
  2. 10-1-8 · Deputy to substitute for director of division
  3. 10-1-9 · Fees and employee expenses charged against departmental…
  4. 10-1-10 · Attorney general to assist department--Prosecution of actions
  5. 10-1-11 · Assistant attorney general for Department of Revenue
  6. 10-1-12 · State's attorneys to assist in prosecutions
  7. 10-1-13 · General functions of secretary
  8. 10-1-14 · Licensing powers with respect to alcoholic beverages
  9. 10-1-15 · General supervision of assessment of property for…
  10. 10-1-16 · Advice and direction to directors of equalization and…
  11. 10-1-17 · Tax assessment and collection reports required of local…
  12. 10-1-18 · Investigation of assessment and equalization work--Visits to…
  13. 10-1-19 · 10-1-19, 10-1-20. Repealed by SL 1988, ch 82, §§ 1, 2
  14. 10-1-21 · Order by secretary for reassessment of property in district
  15. 10-1-22 · Reassessment lists--Filing of copies with secretary
  16. 10-1-23 · Equalization of reassessments by secretary--Transmittal to…
  17. 10-1-24 · Placement of omitted property on assessment rolls
  18. 10-1-25 · Investigation of evasions and violations of tax and…
  19. 10-1-26 · Summons of witnesses and evidence in departmental…
  20. 10-1-27 · Depositions in departmental investigations
  21. 10-1-28 · Administration of oaths to witnesses--Proceedings on refusal…
  22. 10-1-29 · Payment of expense for enforcement of petroleum products law
  23. 10-1-30 · Allocation of funds from taxes and license on petroleum…
  24. 10-1-31 · Direction of proceedings for violation of tax laws--Removal…
  25. 10-1-32 · State's attorneys to assist in prosecution of violations of…
  26. 10-1-33 · Economic and financial information required of individuals,…
  27. 10-1-34 · Compilation and reporting of natural resources statistics
  28. 10-1-35 · Annual report to Governor--Contents and date of filing
  29. 10-1-36 · Transmittal to Governor and legislators of report on taxable…
  30. 10-1-37 · Consultation with and reports to Governor
  31. 10-1-38 · Formulation and recommendation of legislation
  32. 10-1-39 · Reports on licensing and regulatory legislation
  33. 10-1-40 · Construction of tax laws by secretary--Other powers provided…
  34. 10-1-41 · Appeals from departmental decisions
  35. 10-1-42 · 10-1-42. Repealed by SL 1982, ch 86, § 1
  36. 10-1-43 · Names and addresses of attorneys handling similar cases
  37. 10-1-44 · Establishment of sales and use tax collection fund
  38. 10-1-45 · Examination of business records of holder of abandoned…
  39. 10-1-46 · Pilot program to grant secured party access to state's…
  40. 10-1-47 · Internal Revenue Code--Defined for certain sections
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