10-1-1. Department created–Seal of department. 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 Revenue.” Source: SL 1955, ch […]
10-1-10. Attorney general to assist department–Prosecution of actions. 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 expedient and proper […]
10-1-11. Assistant attorney general for Department of Revenue. 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, […]
10-1-12. State’s attorneys to assist in prosecutions. 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 […]
10-1-13. General functions of secretary. 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, §10; SL […]
10-1-13.1. Interstate agreements for administration of excise and income taxes–Exchange of information. 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 […]
10-1-14. Licensing powers with respect to alcoholic beverages. 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 brands of alcoholic beverages. […]
10-1-15. General supervision of assessment of property for taxation–Forms–Classification of property. 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 […]
10-1-15.1. State contracts for tax collection and reporting. 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, §23; SL 2003, […]
10-1-15.2. Employment of collection agencies or attorneys to collect delinquent accounts. 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, […]
10-1-16. Advice and direction to directors of equalization and boards–Instructional meetings of directors. 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 […]
10-1-16.1. Standard real estate appraisal manual. 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 secretary shall also […]
10-1-17. Tax assessment and collection reports required of local officers. 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 […]
10-1-18. Investigation of assessment and equalization work–Visits to counties. 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, §57.0101 (9); […]
10-1-21. Order by secretary for reassessment of property in district. 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 […]
10-1-22. Reassessment lists–Filing of copies with secretary. 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 the list with the secretary […]
10-1-25. Investigation of evasions and violations of tax and assessment laws–Proceedings to remedy improper administration. 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 […]
10-1-26. Summons of witnesses and evidence in departmental investigations. 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), […]
10-1-27. Depositions in departmental investigations. 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 court, in […]
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. 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 […]
