10-1-38. Formulation and recommendation of legislation.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 2008, ch 37, §21; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code