DEPARTMENT OF REVENUE
10-1-1 Department created--Seal of department.
10-1-1.1 10-1-1.1, 10-1-2. Repealed by SL 2011, ch 1 (Ex. Ord. 11-1), §§ 135, 136, eff. Apr. 12, 2011.
10-1-3 Secretary's full time service required--Annual report to Governor--Oath and bond.
10-1-4 10-1-4. Repealed by SL 1969, ch 218, § 2.
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.
10-1-19 10-1-19, 10-1-20. Repealed by SL 1988, ch 82, §§ 1, 2.
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.
10-1-42 10-1-42. Repealed by SL 1982, ch 86, § 1.
10-1-43 Names and addresses of attorneys handling similar cases.
10-1-44 Establishment of sales and use tax collection fund.
10-1-44.1 10-1-44.1, 10-1-44.2. Repealed by SL 2002, ch 64, §§ 9, 10.
10-1-44.3 Secretary of revenue may release lists of persons exempt from sales and use taxes.
10-1-44.4 10-1-44.4. Repealed by SL 2002, ch 64, § 12.
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.