South Dakota
Title 10 · Chapter 10-1
63 entries
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10-1-1. Department created--Seal of department.
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10-1-1.1. 10-1-1.1, 10-1-2. Repealed by SL 2011, ch 1 (Ex. Ord. 11-1), §§ 135, 136, eff. Apr. 12, 2011.
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10-1-3. Secretary's full time service required--Annual report to Governor--Oath and bond.
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10-1-4. 10-1-4. Repealed by SL 1969, ch 218, § 2.
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10-1-5. Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary.
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10-1-6. Divisions within department--Directors and deputy directors of divisions--Employees of department.
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10-1-6.1. Special agents--Appointment and authority.
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10-1-7. Appointment and tenure of directors--Oath and bond.
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10-1-8. Deputy to substitute for director of division.
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10-1-9. Fees and employee expenses charged against departmental appropriations--Vouchers.
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10-1-10. Attorney general to assist department--Prosecution of actions.
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10-1-11. Assistant attorney general for Department of Revenue.
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10-1-12. State's attorneys to assist in prosecutions.
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10-1-13. General functions of secretary.
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10-1-13.1. Interstate agreements for administration of excise and income taxes--Exchange of information.
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10-1-14. Licensing powers with respect to alcoholic beverages.
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10-1-15. General supervision of assessment of property for taxation--Forms--Classification of property.
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10-1-15.1. State contracts for tax collection and reporting.
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10-1-15.2. Employment of collection agencies or attorneys to collect delinquent accounts.
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10-1-16. Advice and direction to directors of equalization and boards--Instructional meetings of directors.
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10-1-16.1. Standard real estate appraisal manual.
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10-1-17. Tax assessment and collection reports required of local officers.
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10-1-18. Investigation of assessment and equalization work--Visits to counties.
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10-1-19. 10-1-19, 10-1-20. Repealed by SL 1988, ch 82, §§ 1, 2.
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10-1-21. Order by secretary for reassessment of property in district.
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10-1-22. Reassessment lists--Filing of copies with secretary.
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10-1-23. Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.
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10-1-24. Placement of omitted property on assessment rolls.
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10-1-25. Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration.
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10-1-26. Summons of witnesses and evidence in departmental investigations.
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10-1-27. Depositions in departmental investigations.
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10-1-28. Administration 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.
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10-1-28.1. Confidentiality of return information--Definition of terms.
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10-1-28.2. Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
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10-1-28.3. Return information confidential--Unauthorized disclosure as misdemeanor.
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10-1-28.4. Persons to whom return information may be disclosed--Purposes.
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10-1-28.5. Disclosure of return information in judicial or administrative proceedings.
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10-1-28.6. Federal taxpayer information defined.
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10-1-28.7. Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.
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10-1-28.8. Persons to whom federal taxpayer information may be disclosed--Purposes.
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10-1-28.9. Disclosure of federal taxpayer information in judicial or administrative proceedings.
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10-1-29. Payment of expense for enforcement of petroleum products law.
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10-1-30. Allocation of funds from taxes and license on petroleum products.
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10-1-31. Direction of proceedings for violation of tax laws--Removal of tax officials from office.
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10-1-32. State's attorneys to assist in prosecution of violations of tax and assessment laws.
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10-1-33. Economic and financial information required of individuals, partnerships, associations, and corporations.
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10-1-34. Compilation and reporting of natural resources statistics.
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10-1-35. Annual report to Governor--Contents and date of filing.
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10-1-36. Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.
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10-1-37. Consultation with and reports to Governor.
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10-1-38. Formulation and recommendation of legislation.
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10-1-39. Reports on licensing and regulatory legislation.
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10-1-40. Construction of tax laws by secretary--Other powers provided by law.
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10-1-41. Appeals from departmental decisions.
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10-1-42. 10-1-42. Repealed by SL 1982, ch 86, § 1.
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10-1-43. Names and addresses of attorneys handling similar cases.
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10-1-44. Establishment of sales and use tax collection fund.
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10-1-44.1. 10-1-44.1, 10-1-44.2. Repealed by SL 2002, ch 64, §§ 9, 10.
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10-1-44.3. Secretary of revenue may release lists of persons exempt from sales and use taxes.
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10-1-44.4. 10-1-44.4. Repealed by SL 2002, ch 64, § 12.
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10-1-45. Examination of business records of holder of abandoned property.
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10-1-46. Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.
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10-1-47. Internal Revenue Code--Defined for certain sections.