South Dakota 01 — State Department Of Revenue And Regulation
- 10-1-1 — Department created--Seal of department.
- 10-1-1.1 — Department as continuing Department of Revenue and Regulation.
- 10-1-2 — Secretary as head of department--Appointment and term of office.
- 10-1-3 — Secretary to devote full time--Annual report to Governor--Oath of office--Bond.
- 10-1-4 — Repealed.
- 10-1-5 — Deputy secretary of revenue and regulation--Appointment and oath of office--Absence or disability of secretary.
- 10-1-6 — Divisions within department--Directors and deputy directors of divisions--Employeesof department.
- 10-1-6.1 — Special agents--Appointment and authority.
- 10-1-7 — Terms of office of directors--Full time to duties--Oath and bond.
- 10-1-8 — Deputy to substitute for director of division.
- 10-1-9 — Fees and employee expenses charged against departmental appropriations--Vouchers.
- 10-1-10 — Attorney general to assist department--Prosecution of actions.
- 10-1-11 — Assistant attorney general for Department of Revenue and Regulation.
- 10-1-12 — State's attorneys to assist in prosecutions.
- 10-1-13 — General functions of secretary.
- 10-1-13.1 — Interstate agreements for administration of excise and income taxes--Exchange ofinformation.
- 10-1-14 — Licensing powers with respect to alcoholic beverages.
- 10-1-15 — General supervision of assessment of property for taxation--Forms--Classification ofproperty.
- 10-1-15.1 — State contracts for tax collection and reporting.
- 10-1-15.2 — Employment of collection agencies or attorneys to collect delinquent accounts.
- 10-1-16 — Advice and direction to directors of equalization and boards--Instructional meetingsof directors.
- 10-1-16.1 — Standard real estate appraisal manual.
- 10-1-17 — Tax assessment and collection reports required of local officers.
- 10-1-18 — Investigation of assessment and equalization work--Visits to counties.
- 10-1-19 — , 10-1-20. Repealed.
- 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 and use by county auditor--Right of appeal preserved.
- 10-1-24 — Placement of omitted property on assessment rolls.
- 10-1-25 — Investigation of evasions and violations of tax and assessment laws--Proceedings toremedy improper administration.
- 10-1-26 — Summons of witnesses and evidence in departmental investigations.
- 10-1-27 — Depositions in departmental investigations.
- 10-1-28 — Administration of oaths to witnesses--Proceedings on refusal of witness to testify orproduce evidence--Compensation of witnesses and officers serving summons--Falsetestimony as perjury.
- 10-1-28.1 — Confidentiality of return information--Definition of terms.
- 10-1-28.2 — Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
- 10-1-28.3 — Return information confidential--Unauthorized disclosure as misdemeanor.
- 10-1-28.4 — Persons to whom return information may be disclosed--Purposes.
- 10-1-28.5 — Disclosure of return information in judicial or administrative proceedings.
- 10-1-28.6 — Federal taxpayer information defined.
- 10-1-28.7 — Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.
- 10-1-28.8 — Persons to whom federal taxpayer information may be disclosed--Purposes.
- 10-1-28.9 — Disclosure of federal taxpayer information in judicial or administrative proceedings.
- 10-1-29 — Payment of expense for enforcement of petroleum products law.
- 10-1-30 — Allocation of funds from taxes and license on petroleum products.
- 10-1-31 — Direction of proceedings for violation of tax laws--Removal of tax officials fromoffice.
- 10-1-32 — Directing state's attorneys in prosecution of violations.
- 10-1-33 — Economic and financial information required of individuals, associations andcorporations.
- 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 property--Recommendations for improvement.
- 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 by law.
- 10-1-41 — Appeals from departmental decisions.
- 10-1-42 — Repealed.
- 10-1-43 — Names and addresses of attorneys handling similar cases.
- 10-1-44 — Establishment of sales and use tax collection fund.
- 10-1-44.1 — , 10-1-44.2. Repealed.
- 10-1-44.3 — Secretary of revenue and regulation may release lists of persons exempt from salesand use taxes.
- 10-1-44.4 — Repealed.
- 10-1-45 — Examination of business records of holder of abandoned property.
- 10-1-46 — Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.