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. Source: 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. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code