reglab/housing_qa huggingface dataset:
SD Codified L § 10-1-13.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-13.1 - Interstate agreements for administration of excise and income taxes--Exchange of information.

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 promoting fair and equitable administration of such acts and to eliminate double taxation. Such agreements shall conform generally to the provisions of chapter 1-24 relating to the joint exercise of governmental powers with other public agencies and may include provisions relating to the exchange of any information necessary for the proper administration and implementation of the tax laws of this state on a reciprocal basis with another state. Source: SL 1971, ch 72; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-14 - Licensing powers with respect to alcoholic beverages.

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. Source: SL 1943, ch 257, §§4, 5, 9; SDC Supp 1960, §55.27A01; SL 1972, ch 54; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-15 - General supervision of assessment of property for taxation--Forms--Classification of property.

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 that all assessments of property are made relatively just and equal in compliance with the laws of this state. The secretary of revenue shall prepare suitable forms for the listing of property and shall arrange and classify the items of all property in such groups and classes, and from time to time may change and separate or consolidate the groups or classes as necessary to secure more accurate and perfect listing and valuation of all property of the state. The secretary shall require all assessing and taxing officers to use blanks, forms, and books corresponding and conforming in size, form, and arrangement to those prescribed by the secretary of revenue. Source: SDC 1939, §57.0101 (1); SL 1995, ch 57, §32; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-15.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-15.1 - State contracts for tax collection and reporting.

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, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-15.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-15.2 - Employment of collection agencies or attorneys to collect delinquent accounts.

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, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-16 - Advice and direction to directors of equalization and boards--Instructional meetings of directors.

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 of instruction as to the law governing the assessment and taxation of all classes of property. Source: SDC 1939, §57.0101 (2); SL 1989, ch 82, §41; SL 1995, ch 57, §33; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-16.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-16.1 - Standard real estate appraisal manual.

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 establish, by rule, the information and the procedures to be used in the cost, market and income approaches to valuation. Source: SL 1974, ch 85; SL 1987, ch 82, §2; SL 1989, ch 86, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-17 - Tax assessment and collection reports required of local officers.

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 as may be needful in the work of the secretary, in such form and upon such blanks as the secretary may prescribe. Source: SDC 1939, §57.0101 (5); SL 1992, ch 60, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-18 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-18 - Investigation of assessment and equalization work--Visits to counties.

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); SL 1989, ch 82, §41; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §6; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-21 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-21 - Order by secretary for reassessment of property in district.

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 assessed in compliance with law. For that purpose, the secretary may require the director of equalization making the assessment to make the reassessment. Source: SDC 1939, §57.0101 (12); SL 1989, ch 82, §41; SL 1992, ch 80, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §7; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-22 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-22 - Reassessment lists--Filing of copies with secretary.

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 within the time designated by the secretary. Source: SDC 1939, §57.0101 (12); SL 1989, ch 82, §41; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §8; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-25 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-25 - Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration.

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 property subject to taxation has not been assessed or has been fraudulently or for any reason improperly or unequally assessed or in which the laws in any manner have been evaded or violated. The secretary shall institute proceedings to remedy improper or negligent administration of the laws relating to the taxing of property in the state. Source: SDC 1939, §57.0101 (10); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §11; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-26 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-26 - Summons of witnesses and evidence in departmental investigations.

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), §82; SL 2008, ch 37, §12; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-27 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-27 - Depositions in departmental investigations.

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 any matter on which the secretary has authority to investigate or determine. Source: SDC 1939, §57.0101 (8); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §13; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-28 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 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.

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 testify or answer any question, or fails to produce records, books, papers, or documents if required so to do, such failure or refusal shall be reported to the attorney general who shall institute proceedings in the proper circuit court to compel obedience to any summons or order of the secretary. Officers who serve summonses or subpoenas and witnesses attending shall receive like compensation as officers and witnesses in the circuit court. Such compensation shall be paid by the county for whose benefit the investigation is made, upon certificate of the secretary of revenue.Any person who testifies falsely in any matter under consideration by the secretary of revenue in an investigation as provided in this section is guilty of perjury. Source: SDC 1939, §§57.0201, 57.9901; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §14; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-28.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-28.1 - Confidentiality of return information--Definition of terms.

10-1-28.1. Confidentiality of return information--Definition of terms.Terms used in §§10-1-28.1 to 10-1-28.5, inclusive, mean:(1)"Department," the Department of Revenue;(2)"Return information," any information collected, prepared or received by the department which relates to a return, including the nature or amount of a taxpayer's income, receipts, deductions, net worth, tax liability, or deficiencies, or any part of any written determination or background file documents relating to such information. The term does not include data in a form which cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer;(3)"Returns," all tax returns, tax reports or claims for refund which are filed with the Department of Revenue, except those returns or claims for refund filed under the provisions of chapters 10-28 to 10-38, inclusive;(4)"Secretary," the secretary of the Department of Revenue. Source: SL 1978, ch 70, §1; SL 1993, ch 76, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-28.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-28.2 - Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.

10-1-28.2. Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.All lists of taxpayers, licensees, or applicants compiled by the Department of Revenue are confidential except licensees which were licensed under the provisions of chapter 10-47B, 32-6B, 32-6C, 32-7A, or 32-7B. It is a Class 2 misdemeanor to disclose any such list except to the extent necessary to carry out the official duties of the department. Source: SL 1978, ch 70, §5; SL 1997, ch 182, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2013, ch 41, §1.
SD Codified L § 10-1-28.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-28.3 - Return information confidential--Unauthorized disclosure as misdemeanor.

10-1-28.3. Return information confidential--Unauthorized disclosure as misdemeanor.Returns and return information are confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with §§10-1-28.4 and 10-1-28.5. Source: SL 1978, ch 70, §3.
SD Codified L § 10-1-28.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-28.4 - Persons to whom return information may be disclosed--Purposes.

10-1-28.4. Persons to whom return information may be disclosed--Purposes.Returns and return information may be disclosed to the following:(1)The taxpayer who is required to submit the information to the department, or the taxpayer's designee appointed in writing;(2)Other states, in accordance with agreements executed pursuant to §10-1-13.1;(3)Any agency, body, commission, or legal representative of the United States charged with the administration of the United States tax laws for the purpose of, and only to the extent necessary in, the administration of such laws;(4)Officers, employees, or legal representatives of the Department of Revenue, but only to the extent necessary to carry out their official duties;(5)Officers, employees, or legal representatives of any other state agency or department or political subdivision of the state for a civil or criminal law enforcement activity, if the agency, department, or political subdivision desiring such information has made a written request to the secretary specifying the particular information desired and the law enforcement activity for which the information is sought;(6)Officers, employees, or legal representatives of the commission on gaming and the lottery commission for the purpose of, and only to the extent necessary for, the administration of chapters 42-7A and 42-7B. Source: SL 1978, ch 70, §3; SL 1992, ch 70, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2012, ch 58, §1.
SD Codified L § 10-1-28.5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-28.5 - Disclosure of return information in judicial or administrative proceedings.

10-1-28.5. Disclosure of return information in judicial or administrative proceedings.Returns and return information may be disclosed in a judicial or administrative proceeding:(1)If the information is directly related to the resolution of an issue in the proceeding; or(2)To the extent required by a proper judicial or administrative order. Source: SL 1978, ch 70, §4.
SD Codified L § 10-1-28.6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-28.6 - Federal taxpayer information defined.

10-1-28.6. Federal taxpayer information defined.Federal taxpayer information means a federal tax return or portion thereof, or information reflected thereon, which the state requires a taxpayer to attach to, or include in, any state tax return. The term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. Source: SL 1978, ch 69, §1.
SD Codified L § 10-1-28.7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-28.7 - Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.

10-1-28.7. Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.All federal taxpayer information is confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with §10-1-28.8 or 10-1-28.9. Source: SL 1978, ch 69, §2.
SD Codified L § 10-1-28.8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-28.8 - Persons to whom federal taxpayer information may be disclosed--Purposes.

10-1-28.8. Persons to whom federal taxpayer information may be disclosed--Purposes.Federal taxpayer information may be disclosed to:(1)The taxpayer who is required to submit the information to the state, or his designee appointed in writing;(2)Officers, employees, or legal representatives of the state agency or department receiving or collecting the information, but only to the extent necessary to carry out their official duties; and(3)Officers, employees, or legal representatives of any state agency or department for a civil or criminal law enforcement activity if the head of the agency or department has made a written request to the department having the information in which is specified the particular information desired and the law enforcement activity for which the information is sought. Source: SL 1978, ch 69, §3.
SD Codified L § 10-1-28.9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-28.9 - Disclosure of federal taxpayer information in judicial or administrative proceedings.

10-1-28.9. Disclosure of federal taxpayer information in judicial or administrative proceedings.Returns and return information may be disclosed in a judicial or administrative proceeding:(1)If the information is directly related to the resolution of an issue in the proceeding; or(2)To the extent required by a proper judicial or administrative order. Source: SL 1978, ch 69, §4.
SD Codified L § 10-1-29 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-29 - Payment of expense for enforcement of petroleum products law.

10-1-29. Payment of expense for enforcement of petroleum products law.The expense of all inspections, collections, and refunds in connection with the safety and taxation of all petroleum products shall be paid out of the collection of taxes or licenses therefrom by the state treasurer, upon bills, vouchers, and payrolls approved by the secretary of revenue. Source: SL 1943, ch 257, §§5, 6; SDC Supp 1960, §55.27A01 (2), (3); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-30 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-30 - Allocation of funds from taxes and license on petroleum products.

10-1-30. Allocation of funds from taxes and license on petroleum products.The allocation of funds from the net collections of taxes and licenses on all petroleum products shall be made by the state treasurer in the manner and in the amounts prescribed by law. Source: SL 1943, ch 257, §5; SDC Supp 1960, §55.27A01 (2).
SD Codified L § 10-1-31 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-31 - Direction of proceedings for violation of tax laws--Removal of tax officials from office.

10-1-31. Direction of proceedings for violation of tax laws--Removal of tax officials from office.The secretary of revenue shall direct any proceedings, actions, and prosecutions to be instituted to enforce the laws relating to penalties, liabilities, and punishment of public officers and officers and agents of corporations for failure or neglect to comply with the provisions of the laws of this state governing the assessment and taxation of property. The secretary shall cause complaints to be made to the proper authority against directors of equalization, members of boards of review, members of boards of equalization, or other assessing and taxing officers for their removal from office for official misconduct or neglect of duty. Source: SDC 1939, §57.0101 (3); SL 1989, ch 82, §41; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §15; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-32 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-32 - State's attorneys to assist in prosecution of violations of tax and assessment laws.

10-1-32. State's attorneys to assist in prosecution of violations of tax and assessment laws.The secretary of revenue shall require state's attorneys to assist in the commencement and prosecution of actions or proceedings for penalties, forfeitures, removals, or other punishment for violation of the laws of this state with respect to the assessment and taxation of property in their respective counties. Source: SDC 1939, §57.0101 (4); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §16; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.