South Dakota Statutes
§ 10-1-6.1 — Special agents--Appointment and authority.
South Dakota § 10-1-6.1
This text of South Dakota § 10-1-6.1 (Special agents--Appointment and authority.) 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 § 10-1-6.1 (2026).
Text
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 powers and authority of law enforcement officers while performing duties pursuant to this section. The special agents appointed by the secretary are subject to the requirements of §§ 23-3-41 , 23-3-42 and 23-3-44 , shall cooperate with local law enforcement officers who have primary responsibility for law enforcement in their jurisdiction, and shall keep those officers informed concerning investigations within those officers' jurisdiction. The special agents appointed by the secretary pursuant to this section are c
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Legislative History
SL 1986, ch 82; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; 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 § 10-1-6.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-1-6.1.