There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-3 Secretary or deputy secretary in special charge of inheritance tax.
SD Codified L § 10-41-3 (through 2011) What's This?
10-41-3. Secretary or deputy secretary in special charge of inheritance tax. The Department of Revenue shall appoint either the secretary of revenue or the deputy secretary, who is a qualified and licensed attorney at law of the State of South Dakota, to have special charge of supervision and administration of inheritance tax matters under the general supervision and control of the Department of Revenue, and may provide such official with such further assistance from time to time as the proper administration of his duties may require.
Source: SDC 1939, § 57.2201 (6); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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