South Dakota Statutes
§ 10-1-40 — Construction of tax laws by secretary--Other powers provided by law.
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 such other powers as are provided by law.
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South Dakota § 10-1-40 (Construction of tax laws by secretary--Other powers provided by law.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-ST
1997 SD 17 (South Dakota Supreme Court, 1997)
Legislative History
SDC 1939, § 57.0101 (16); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 23; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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