§ 10-1-1 Department created–Seal of department
§ 10-1-3 Secretary’s full time service required–Annual report to Governor–Oath and bond
§ 10-1-5 Deputy secretary of revenue–Appointment and oath of office–Absence or disability of secretary
§ 10-1-6 Divisions within department–Directors and deputy directors of divisions–Employees of department
§ 10-1-6.1 Special agents–Appointment and authority
§ 10-1-7 Appointment and tenure of directors–Oath and bond
§ 10-1-8 Deputy to substitute for director of division
§ 10-1-9 Fees and employee expenses charged against departmental appropriations–Vouchers
§ 10-1-10 Attorney general to assist department–Prosecution of actions
§ 10-1-11 Assistant attorney general for Department of Revenue
§ 10-1-12 State’s attorneys to assist in prosecutions
§ 10-1-13 General functions of secretary
§ 10-1-13.1 Interstate agreements for administration of excise and income taxes–Exchange of information
§ 10-1-14 Licensing powers with respect to alcoholic beverages
§ 10-1-15 General supervision of assessment of property for taxation–Forms–Classification of property
§ 10-1-15.1 State contracts for tax collection and reporting
§ 10-1-15.2 Employment of collection agencies or attorneys to collect delinquent accounts
§ 10-1-16 Advice and direction to directors of equalization and boards–Instructional meetings of directors
§ 10-1-16.1 Standard real estate appraisal manual
§ 10-1-17 Tax assessment and collection reports required of local officers
§ 10-1-18 Investigation of assessment and equalization work–Visits to counties
§ 10-1-21 Order by secretary for reassessment of property in district
§ 10-1-22 Reassessment lists–Filing of copies with secretary
§ 10-1-23 Equalization of reassessments by secretary–Transmittal to and use by county auditor–Right of appeal preserved
§ 10-1-24 Placement of omitted property on assessment rolls
§ 10-1-25 Investigation of evasions and violations of tax and assessment laws–Proceedings to remedy improper administration
§ 10-1-26 Summons of witnesses and evidence in departmental investigations
§ 10-1-27 Depositions in departmental investigations
§ 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
§ 10-1-28.1 Confidentiality of return information–Definition of terms
§ 10-1-28.2 Lists compiled by department confidential–Unauthorized disclosure as misdemeanor
§ 10-1-28.3 Return information confidential–Unauthorized disclosure as misdemeanor
§ 10-1-28.4 Persons to whom return information may be disclosed–Purposes
§ 10-1-28.5 Disclosure of return information in judicial or administrative proceedings
§ 10-1-28.6 Federal taxpayer information defined
§ 10-1-28.7 Federal taxpayer information confidential–Unauthorized disclosure as misdemeanor
§ 10-1-28.8 Persons to whom federal taxpayer information may be disclosed–Purposes
§ 10-1-28.9 Disclosure of federal taxpayer information in judicial or administrative proceedings
§ 10-1-29 Payment of expense for enforcement of petroleum products law
§ 10-1-30 Allocation of funds from taxes and license on petroleum products
§ 10-1-31 Direction of proceedings for violation of tax laws–Removal of tax officials from office
§ 10-1-32 State’s attorneys to assist in prosecution of violations of tax and assessment laws
§ 10-1-33 Economic and financial information required of individuals, partnerships, associations, and corporations
§ 10-1-34 Compilation and reporting of natural resources statistics
§ 10-1-35 Annual report to Governor–Contents and date of filing
§ 10-1-36 Transmittal to Governor and legislators of report on taxable property–Recommendations for improvement
§ 10-1-37 Consultation with and reports to Governor
§ 10-1-38 Formulation and recommendation of legislation
§ 10-1-39 Reports on licensing and regulatory legislation
§ 10-1-40 Construction of tax laws by secretary–Other powers provided by law
§ 10-1-41 Appeals from departmental decisions
§ 10-1-43 Names and addresses of attorneys handling similar cases
§ 10-1-44 Establishment of sales and use tax collection fund
§ 10-1-44.3 Secretary of revenue may release lists of persons exempt from sales and use taxes
§ 10-1-45 Examination of business records of holder of abandoned property
§ 10-1-46 Pilot program to grant secured party access to state’s computer to cancel liens–Secretary to determine procedure, promulgate rules
§ 10-1-47 Internal Revenue Code–Defined for certain sections
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 1 - Department of Revenue

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Hybrid: includes the first generation seed of a cross produced by controlling the pollination and by combining:

    (a) Two or more inlines. See South Dakota Codified Laws 38-12A-1

  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Jurisprudence: The study of law and the structure of the legal system.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: A promise to tell the truth.
  • Oath: includes affirmation. See South Dakota Codified Laws 2-14-2
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper, and also the word "seal" written or printed on such paper. See South Dakota Codified Laws 2-14-2
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trustee: A person or institution holding and administering property in trust.
  • Venue: The geographical location in which a case is tried.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2