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CHAPTER 10-1

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 Repealed by SL 2011, ch 1 (Ex.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 Repealed by SL 1969, ch 218, § 2.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 Repealed by SL 1988, ch 82, §§ 1, 2.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.


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