Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-1-44.4 Repealed by SL 2002, ch 64 , § 12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. 10-1-46 Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules. 10-1-47 Internal Revenue Code--Defined for certain sections.
SDCL § 10-1-45 Examination of business records of holder of abandoned property
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Upon written request of the administrator pursuant to § 43-41B-31 , the secretary of revenue may examine the records of any business which is the holder of abandoned property for the purpose of ascertaining such business' compliance with chapter 43-41B . Source: SL 1996, ch 261 ,…
SDCL § 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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The secretary of revenue shall conduct a pilot program granting a secured party access to the state's computer system which allows the secured party to directly note and cancel the secured party's liens as defined in chapters 32-3 and 32-3A on the state's computer system. The sec…
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 …
SDCL § 10-1-7 Appointment and tenure of directors--Oath and bond
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Directors of the respective divisions shall be appointed by the secretary of the Department of Revenue and serve at the pleasure of the secretary. Before entering office, each director and deputy director shall take and subscribe the oath required by S.D. Const., Art. XXI, § 3, g…
SDCL § 10-1-8 Deputy to substitute for director of division
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In case of the absence or disability of the director, the deputy shall perform the duties required by law of such director. Source: SL 1955, ch 246 , § 4; SDC Supp 1960, § 57.01A04.
SDCL § 10-1-9 Fees and employee expenses charged against departmental appropriations--Vouchers
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The fees of officers certifying to lists or information required by the Department of Revenue and the expenses of employees of such department in performing the duties assigned to them shall be proper charges against the appropriations of and for such department. All vouchers cov…