Title 10, TAXATION
99 chapters · 1,878 sections in this title.
SDCL § 10-1-1 Department created--Seal of department
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There is hereby constituted an executive department of the state government to be known as the Department of Revenue, with the powers, duties, and functions established by this chapter. The department shall have a seal which shall contain the words "Seal of the Department of Reve…
SDCL § 10-1-10 Attorney general to assist department--Prosecution of actions
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The attorney general shall, if requested, give the Department of Revenue such counsel and advice as the department may from time to time require. The attorney general shall institute and prosecute, if requested by the secretary of revenue, any suit that the secretary deems expedi…
SDCL § 10-1-11 Assistant attorney general for Department of Revenue
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The attorney general may, with the approval of the secretary of revenue appoint an attorney for the Department of Revenue, who shall be an assistant attorney general of the state. Source: SL 1951, ch 295 , § 2; SDC Supp 1960, § 55.1509; SL 1995, ch 2 , § 4; SL 2003, ch 272 (Ex. O…
SDCL § 10-1-12 State's attorneys to assist in prosecutions
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The state's attorney of any county in which suit is instituted or prosecuted shall aid in the prosecution of the suit to a final issue upon the request of the secretary of revenue or the attorney general. Source: SL 1951, ch 295 , § 3; SDC Supp 1960, § 55.1509; SL 2003, ch 272 (E…
SDCL § 10-1-13 General functions of secretary
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The powers, duties, and functions of the secretary of revenue are those powers, duties, and functions and responsibilities set forth and prescribed in this title. Source: SL 1955, ch 246 , § 5; SDC Supp 1960, § 57.01A05; SL 1974, ch 86 ; SL 1987, ch 82 , § 1; SL 1995, ch 53 , § 1…
SDCL § 10-1-13.1 Interstate agreements for administration of excise and income taxes--Exchange of information
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The secretary of revenue shall have power to enter into agreements with the taxing officials of other states for the interpretation and administration of the acts of the several states providing for the collection of excise or income taxes for the purpose of promoting fair and eq…
SDCL § 10-1-14 Licensing powers with respect to alcoholic beverages
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The Department of Revenue and the secretary thereof shall have all the powers and duties: (1) Imposed upon them under the provisions of Title 35 relating to alcoholic beverages; (2) Imposed upon the secretary under the provisions of chapter 39-13 relating to the registration of b…
SDCL § 10-1-15 General supervision of assessment of property for taxation--Forms--Classification of property
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The secretary of revenue shall exercise general supervision over the administration of the assessment and tax laws of the state, over all boards of review and equalization, and all other assessing officers in the performance of their duties. The secretary of revenue shall provide…
SDCL § 10-1-15.1 State contracts for tax collection and reporting
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The secretary of revenue may enter into contracts with certified service providers for the collection and reporting of the tax imposed under chapters 10-45 , 10-46 , and 10-52 . The secretary may enter into such contracts in conjunction with other states. Source: SL 2003, ch 61 ,…
SDCL § 10-1-15.2 Employment of collection agencies or attorneys to collect delinquent accounts
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If it appears to the satisfaction of the secretary of revenue that state collection efforts have failed, the secretary may employ collection agencies or attorneys on a contingent fee basis to collect any such delinquent accounts. Source: SL 2004, ch 80 , § 1; SL 2011, ch 1 (Ex. O…
SDCL § 10-1-16 Advice and direction to directors of equalization and boards--Instructional meetings of directors
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The secretary of revenue shall confer with, advise, and direct directors of equalization and boards of review and equalization, as to their duties under the laws of the state. The secretary of revenue shall call meetings of all directors for the purpose of instruction as to the l…
SDCL § 10-1-16.1 Standard real estate appraisal manual
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The secretary of revenue shall adopt, by rule promulgated pursuant to chapter 1-26 , a standard real estate appraisal manual for all urban and rural property which shall be used by all directors of equalization in the state in complying with the provisions of chapter 10-6 . The s…
SDCL § 10-1-17 Tax assessment and collection reports required of local officers
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It shall be the duty of the secretary of revenue and he shall have power to require municipality, county, and other public officers to report information as to the assessment of property, collection of taxes, receipts from licenses and other sources, and such other information as…
SDCL § 10-1-18 Investigation of assessment and equalization work--Visits to counties
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The secretary of revenue shall investigate the work of all directors of equalization and all taxing officers in the assessment, equalization, and taxation of all property subject to taxation. The secretary may visit any county in the state for such purposes. Source: SDC 1939, § 5…
SDCL § 10-1-21 Order by secretary for reassessment of property in district
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The secretary of revenue may order the reassessment of real property of any class in any assessment district if, in the judgment of the secretary, such reassessment is advisable or necessary in order to ensure that all classes of property in the assessment district are assessed i…
SDCL § 10-1-22 Reassessment lists--Filing of copies with secretary
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In making any reassessment pursuant to § 10-1-21 , the director of equalization shall examine and reassess the property and shall duplicate the lists of such reassessments in such forms as the secretary of revenue prescribes. The director of equalization shall file both copies of…
SDCL § 10-1-23 Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved
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Upon the filing of reassessment lists pursuant to § 10-1-22 , the secretary of revenue shall examine, equalize, and correct the reassessment so as to conform substantially with the assessment of like property throughout the state. The secretary shall transmit to the county audito…
SDCL § 10-1-24 Placement of omitted property on assessment rolls
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The secretary of revenue shall require county auditors to place upon the assessment rolls property that is discovered to have for any reason, in whole or in part, escaped assessment and taxation in the current or previous years. Source: SDC 1939, § 57.0101 (11); SL 2003, ch 272 (…
SDCL § 10-1-25 Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration
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The secretary of revenue shall examine all cases in which evasions or violations of the laws of this state relating to the assessment and taxation of property are complained of or discovered. The secretary shall examine all cases in which property subject to taxation has not been…
SDCL § 10-1-26 Summons of witnesses and evidence in departmental investigations
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The secretary of revenue may summon witnesses to appear and give testimony and to produce records, books, papers, and documents relating to any matter on which the secretary has authority to investigate or determine. Source: SDC 1939, § 57.0101 (7); SL 2003, ch 272 (Ex. Ord. 03-1…
SDCL § 10-1-27 Depositions in departmental investigations
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The secretary of revenue shall cause the deposition of witnesses residing within or without the state or absent from the state to be taken upon notice to the interested person, if any, in like manner that depositions of witnesses are taken in civil actions pending in the circuit …
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
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The secretary of revenue, in any matter under investigation or consideration, may administer oaths to witnesses. If any witness fails to obey any summons to appear before the secretary, refuses to testify or answer any question, or fails to produce records, books, papers, or docu…
SDCL § 10-1-28.1 Confidentiality of return information--Definition of terms
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Terms used in §§ 10-1-28.1 to 10-1-28.5 , inclusive, mean: (1) "Department," the Department of Revenue; (2) "Return information," any information collected, prepared or received by the department which relates to a return, including the nature or amount of a taxpayer's income, re…
SDCL § 10-1-28.2 Lists compiled by department confidential--Unauthorized disclosure as misdemeanor
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All lists of taxpayers, licensees, or applicants compiled by the Department of Revenue are confidential except licensees which were licensed under the provisions of chapter 10-47B , 10-50D , 32-6B , 32-6C , 32-7A , or 32-7B . It is a Class 2 misdemeanor to disclose any such list …
SDCL § 10-1-28.3 Return information confidential--Unauthorized disclosure as misdemeanor
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Returns and return information are confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with §§ 10-1-28.4 and 10-1-28.5 . Source: SL 1978, ch 70 , § 3.
SDCL § 10-1-28.4 Persons to whom return information may be disclosed--Purposes
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Returns and return information may be disclosed to the following: (1) The taxpayer who is required to submit the information to the department, or the taxpayer's designee appointed in writing; (2) Other states, in accordance with agreements executed pursuant to § 10-1-13.1 ; (3) …
SDCL § 10-1-28.5 Disclosure of return information in judicial or administrative proceedings
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Returns and return information may be disclosed in a judicial or administrative proceeding: (1) If the information is directly related to the resolution of an issue in the proceeding; or (2) To the extent required by a proper judicial or administrative order. Source: SL 1978, ch …
SDCL § 10-1-28.6 Federal taxpayer information defined
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Federal taxpayer information means a federal tax return or portion thereof, or information reflected thereon, which the state requires a taxpayer to attach to, or include in, any state tax return. The term does not include data in a form which cannot be associated with, or otherw…
SDCL § 10-1-28.7 Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor
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All federal taxpayer information is confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with § 10-1-28.8 or 10-1-28.9 . Source: SL 1978, ch 69 , § 2.
SDCL § 10-1-28.8 Persons to whom federal taxpayer information may be disclosed--Purposes
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Federal taxpayer information may be disclosed to: (1) The taxpayer who is required to submit the information to the state, or his designee appointed in writing; (2) Officers, employees, or legal representatives of the state agency or department receiving or collecting the informa…
SDCL § 10-1-28.9 Disclosure of federal taxpayer information in judicial or administrative proceedings
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Returns and return information may be disclosed in a judicial or administrative proceeding: (1) If the information is directly related to the resolution of an issue in the proceeding; or (2) To the extent required by a proper judicial or administrative order. Source: SL 1978, ch …
SDCL § 10-1-29 Payment of expense for enforcement of petroleum products law
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The expense of all inspections, collections, and refunds in connection with the safety and taxation of all petroleum products shall be paid out of the collection of taxes or licenses therefrom by the state treasurer, upon bills, vouchers, and payrolls approved by the secretary of…
SDCL § 10-1-3 Secretary's full time service required--Annual report to Governor--Oath and bond
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The secretary of revenue shall devote full time to the performance of the duties of the office and may hold no other office or position of profit. The secretary shall be paid a salary to be determined by law. The secretary shall make an annual report to the Governor in the manner…
SDCL § 10-1-30 Allocation of funds from taxes and license on petroleum products
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The allocation of funds from the net collections of taxes and licenses on all petroleum products shall be made by the state treasurer in the manner and in the amounts prescribed by law. Source: SL 1943, ch 257 , § 5; SDC Supp 1960, § 55.27A01 (2).
SDCL § 10-1-31 Direction of proceedings for violation of tax laws--Removal of tax officials from office
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The secretary of revenue shall direct any proceedings, actions, and prosecutions to be instituted to enforce the laws relating to penalties, liabilities, and punishment of public officers and officers and agents of corporations for failure or neglect to comply with the provisions…
SDCL § 10-1-32 State's attorneys to assist in prosecution of violations of tax and assessment laws
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The secretary of revenue shall require state's attorneys to assist in the commencement and prosecution of actions or proceedings for penalties, forfeitures, removals, or other punishment for violation of the laws of this state with respect to the assessment and taxation of proper…
SDCL § 10-1-33 Economic and financial information required of individuals, partnerships, associations, and corporations
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The secretary of revenue shall require individuals, partnerships, companies, associations, and corporations to furnish information concerning their capital, bonded and other debts, current assets and liabilities, value of property, earnings, operating and other expenses, taxes, a…
SDCL § 10-1-34 Compilation and reporting of natural resources statistics
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The Department of Revenue shall ascertain, compile, record, and report statistics relative to the natural resources of the state, including school and public lands and waters, for the purpose of promoting the conservation, use, and operation of such resources and to facilitate th…
SDCL § 10-1-35 Annual report to Governor--Contents and date of filing
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The Department of Revenue shall make an annual report to the Governor showing in the tabulated form the value of property for the purposes of taxation for the current year, together with such other information as the department may deem advisable. Such report shall be made and fi…
SDCL § 10-1-36 Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement
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The secretary of revenue shall transmit to the Governor and to each member elected to the Legislature, thirty days before the meeting of the Legislature, the report of the secretary, showing all taxable property in the state and the value of the property in tabulated form. The re…
SDCL § 10-1-37 Consultation with and reports to Governor
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The secretary of revenue shall consult and confer with the Governor upon the subject of taxation, the administration of the laws in relation to taxation, and the progress of the work of the secretary. The secretary shall furnish the Governor such reports, assistance, and informat…
SDCL § 10-1-38 Formulation and recommendation of legislation
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The secretary of revenue shall formulate and recommend legislation to prevent evasions of assessment and taxing laws and to secure just taxation and improvement in the system of taxation in this state. Source: SDC 1939, § 57.0101 (14); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 20…
SDCL § 10-1-39 Reports on licensing and regulatory legislation
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The Department of Revenue shall devise and report in favor of legislation that is necessary and expedient for the levying and collection for state purposes of license fees, franchise or charter fees, stamp taxes, royalties, privileges and business taxes, and other revenues derive…
SDCL § 10-1-40 Construction of tax laws by secretary--Other powers provided by law
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The secretary of revenue shall construe the tax laws of the state if requested by any officer acting under such laws; shall ensure that all taxes due the state, counties, municipalities, and other local subdivisions are collected; and shall perform such other duties and exercise …
SDCL § 10-1-41 Appeals from departmental decisions
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From any decision of the secretary of revenue, or of the director of any division of the Department of Revenue, or either or any or all of them, relating to licensing, revocation of license, compromise, or adjustment of taxes, or refund of taxes, any person aggrieved or intereste…
SDCL § 10-1-43 Names and addresses of attorneys handling similar cases
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Upon request, the department shall furnish any taxpayer having a hearing or appeal pending with the department, with the names and addresses of the attorneys for other taxpayers who have a hearing or appeal pending with the department with substantially similar issues. Source: SL…
SDCL § 10-1-44 Establishment of sales and use tax collection fund
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There shall be established within the state treasury the sales and use tax collection fund for the purpose of administering the sales, use, municipal non-ad valorem, and contractors' excise taxes. Charges for the administration and collection of taxes collected pursuant to chapte…
SDCL § 10-1-44.3 Secretary of revenue may release lists of persons exempt from sales and use taxes
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As required by the agreement entered into pursuant to § 10-45C-3 , the secretary of revenue may release lists of persons licensed under chapters 10-45 and 10-46 who are exempt from taxes imposed under chapters 10-45 and 10-46 to the extent necessary to verify each person's exempt…
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…