Construction of tax laws by secretary--Other powers provided by law

The secretary of revenue shall construe the tax laws of the state if requested by any officer acting under such laws; shall ensure that all taxes due the state, counties, municipalities, and other local subdivisions are collected; and shall perform such other duties and exercise such other powers as are provided by law.

Last amended: Source: SDC 1939, § 57.0101 (16); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 23; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)

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 Repealed by SL 1988, ch 82, §§ 1, 2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

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