Chapter 1. Department of Revenue
Index
- SDCL 10-1-1 Department Created-Seal of Department
- SDCL 10-1-1.1, 10-1-2 [Repealed]
- SDCL 10-1-3 Secretary's Full Time Service Required-Annual Report to Governor-Oath and Bond
- SDCL 10-1-4 [Repealed]
- SDCL 10-1-5 Deputy Secretary of Revenue-Appointment and Oath of Office-Absence Or Disability of Secretary
- SDCL 10-1-6 Divisions Within Department-Directors and Deputy Directors of Divisions-Employees of Department
- SDCL 10-1-6.1 Special Agents-Appointment and Authority
- SDCL 10-1-7 Appointment and Tenure of Directors-Oath and Bond
- SDCL 10-1-8 Deputy to Substitute For Director of Division
- SDCL 10-1-9 Fees and Employee Expenses Charged Against Departmental Appropriations-Vouchers
- SDCL 10-1-10 Attorney General to Assist Department-Prosecution of Actions
- SDCL 10-1-11 Assistant Attorney General For Department of Revenue
- SDCL 10-1-12 State's Attorneys to Assist In Prosecutions
- SDCL 10-1-13 General Functions of Secretary
- SDCL 10-1-13.1 Interstate Agreements For Administration of Excise and Income Taxes-Exchange of Information
- SDCL 10-1-14 Licensing Powers With Respect to Alcoholic Beverages
- SDCL 10-1-15 General Supervision of Assessment of Property For Taxation-Forms-Classification of Property
- SDCL 10-1-15.1 State Contracts For Tax Collection and Reporting
- SDCL 10-1-15.2 Employment of Collection Agencies Or Attorneys to Collect Delinquent Accounts
- SDCL 10-1-16 Advice and Direction to Directors of Equalization and Boards-Instructional Meetings of Directors
- SDCL 10-1-16.1 Standard Real Estate Appraisal Manual
- SDCL 10-1-17 Tax Assessment and Collection Reports Required of Local Officers
- SDCL 10-1-18 Investigation of Assessment and Equalization Work-Visits to Counties
- SDCL 10-1-19, 10-1-20 [Repealed]
- SDCL 10-1-21 Order By Secretary For Reassessment of Property In District
- SDCL 10-1-22 Reassessment Lists-Filing of Copies With Secretary
- SDCL 10-1-23 Equalization of Reassessments By Secretary-Transmittal to and Use By County Auditor-Right of Appeal Preserved
- SDCL 10-1-24 Placement of Omitted Property On Assessment Rolls
- SDCL 10-1-25 Investigation of Evasions and Violations of Tax and Assessment Laws-Proceedings to Remedy Improper Administration
- SDCL 10-1-26 Summons of Witnesses and Evidence In Departmental Investigations
- SDCL 10-1-27 Depositions In Departmental Investigations
- SDCL 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
- SDCL 10-1-28.1 Confidentiality of Return Information-Definition of Terms
- SDCL 10-1-28.2 Lists Compiled By Department Confidential-Unauthorized Disclosure As Misdemeanor
- SDCL 10-1-28.3 Return Information Confidential-Unauthorized Disclosure As Misdemeanor
- SDCL 10-1-28.4 Persons to Whom Return Information May Be Disclosed-Purposes
- SDCL 10-1-28.5 Disclosure of Return Information In Judicial Or Administrative Proceedings
- SDCL 10-1-28.6 Federal Taxpayer Information Defined
- SDCL 10-1-28.7 Federal Taxpayer Information Confidential-Unauthorized Disclosure As Misdemeanor
- SDCL 10-1-28.8 Persons to Whom Federal Taxpayer Information May Be Disclosed-Purposes
- SDCL 10-1-28.9 Disclosure of Federal Taxpayer Information In Judicial Or Administrative Proceedings
- SDCL 10-1-29 Payment of Expense For Enforcement of Petroleum Products Law
- SDCL 10-1-30 Allocation of Funds From Taxes and License On Petroleum Products
- SDCL 10-1-31 Direction of Proceedings For Violation of Tax Laws-Removal of Tax Officials From Office
- SDCL 10-1-32 State's Attorneys to Assist In Prosecution of Violations of Tax and Assessment Laws
- SDCL 10-1-33 Economic and Financial Information Required of Individuals, Partnerships, Associations, and Corporations
- SDCL 10-1-34 Compilation and Reporting of Natural Resources Statistics
- SDCL 10-1-35 Annual Report to Governor-Contents and Date of Filing
- SDCL 10-1-36 Transmittal to Governor and Legislators of Report On Taxable Property-Recommendations For Improvement
- SDCL 10-1-37 Consultation With and Reports to Governor
- SDCL 10-1-38 Formulation and Recommendation of Legislation
- SDCL 10-1-39 Reports On Licensing and Regulatory Legislation
- SDCL 10-1-40 Construction of Tax Laws By Secretary-Other Powers Provided By Law
- SDCL 10-1-41 Appeals From Departmental Decisions
- SDCL 10-1-42 [Repealed]
- SDCL 10-1-43 Names and Addresses of Attorneys Handling Similar Cases
- SDCL 10-1-44 Establishment of Sales and Use Tax Collection Fund
- SDCL 10-1-44.1, 10-1-44.2 [Repealed]
- SDCL 10-1-44.3 Secretary of Revenue May Release Lists of Persons Exempt From Sales and Use Taxes
- SDCL 10-1-44.4 [Repealed]
- SDCL 10-1-45 Examination of Business Records of Holder of Abandoned Property
- SDCL 10-1-46 Pilot Program to Grant Secured Party Access to State's Computer to Cancel Liens-Secretary to Determine Procedure, Promulgate Rules
- SDCL 10-1-47 Internal Revenue Code-Defined For Certain Sections