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99 chapters · 1,878 sections in this title.
SDCL § 10-1-47 Internal Revenue Code--Defined for certain sections
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The terms "United States Internal Revenue Code" and "Internal Revenue Code" mean the United States Internal Revenue Code as amended and in effect on January 1, 2025. This section applies to §§ 10-4-9.1 , 10-4-9.2 , 10-4-9.3 , 10-4-9.4 , 10-4-39 , 10-6-157 , and 10-43-10.1 , and s…
SDCL § 10-1-5 Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary
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The secretary of revenue may appoint a deputy secretary of revenue, whose appointment shall be evidenced by a certificate under the official seal of the state, and continues at the pleasure of the secretary. The deputy secretary of revenue, before entering upon the duties of offi…
SDCL § 10-1-6 Divisions within department--Directors and deputy directors of divisions--Employees of department
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The secretary of revenue may establish divisions within the Department of Revenue as necessary for the proper functioning of the department and shall prescribe, assign, and delegate the powers, duties, and functions of each division. The secretary may appoint one or more director…
SDCL § 10-1-6.1 Special agents--Appointment and authority
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The secretary of revenue may appoint up to five special agents to investigate violations of any of the provisions of title 10, title 32, title 35, and chapter 37-10 , and to enforce any statutes that the secretary is given the power to enforce. The special agents have all of the …
