South Dakota Statutes
§ 10-1-40 — Construction of tax laws by secretary--Other powers provided by law.
South Dakota § 10-1-40
This text of South Dakota § 10-1-40 (Construction of tax laws by secretary--Other powers provided by law.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-1-40 (2026).
Text
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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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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-1-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-1-40.