Section 10-59-2 - Definition of terms. - South Dakota Statutes

10-59-2. Definition of terms. Terms used in this chapter mean:
(1) "Auditor," any employee of the Department of Revenue and Regulation authorized by the secretary to perform audits of the books and records of persons subject to any of the taxes or fees provided for in § 10-59-1;
(2) "Secretary," the secretary of revenue and regulation;
(3) "Taxpayer," any person subject to any of the taxes or fees provided for in § 10-59-1.

Source: SL 1986, ch 111, § 2; SL 1990, ch 99, § 2; SL 2003, ch 272, § 82.