Section 10-1-40 - Construction of tax laws by secretary--Other powers provided by law. - South Dakota Statutes

10-1-40. Construction of tax laws by secretary--Other powers provided by law. The secretary of revenue and regulation 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, § 82; SL 2008, ch 37, § 23.