<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sdc1ee4b59ef543cc8f16effabf319e31Normal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sdc1ee4b59ef543cc8f16effabf319e31HG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sdc1ee4b59ef543cc8f16effabf319e31HG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sdc1ee4b59ef543cc8f16effabf319e31Normal-000000 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sdc1ee4b59ef543cc8f16effabf319e31000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sdc1ee4b59ef543cc8f16effabf319e31B { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 1-47 - DEPARTMENT OF REVENUE"><meta property="og:description" content="SDLRC Codified Law 1-47 - DEPARTMENT OF REVENUE"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/1-47"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31Normal"><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31HG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=1-47" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47</span></a></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31Normal"><span class="sdc1ee4b59ef543cc8f16effabf319e31HG4C">DEPARTMENT OF REVENUE</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31Normal-000000"><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31000001"> </span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-1" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-1</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=1-47-1" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-1</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">. Repealed by SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes?Statute=11-1" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">11-1</span></a><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">), § 109, eff. Apr. 12, 2011.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-1.1" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-1.1</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Department created.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-2" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-2</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Secretary as head of department.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-3" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-3</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Performance of departmental functions.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-4" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-4</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=1-47-4" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-4</span></a><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">. Obsolete.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-5" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-5</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=1-47-5" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-5</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">. Repealed by SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes?Statute=11-1" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">11-1</span></a><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">), § 112, eff. Apr. 12, 2011.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-5.1" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-5.1</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Division of Motor Vehicles transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-6" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-6</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Division of Banking transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-7" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-7</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Banking Commission continued.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-8" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-8</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=1-47-8" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-8</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">. Repealed by SL 2017, ch 231 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes?Statute=17-2" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">17-2</span></a><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">), § 22, eff. Apr. 13, 2017.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-9" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-9</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Division of Insurance transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-10" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-10</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Commission on Gaming transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-11" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-11</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Insurance Fraud Prevention Unit transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-12" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-12</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">     Repealed.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-13" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-13</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Abstractors Board of Examiners transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-14" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-14</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Real Estate Commission transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-15" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-15</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Division of Lottery transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-16" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-16</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Lottery Commission transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-17" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-17</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Division of the Secretariat transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-18" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-18</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Division of Business Tax transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-19" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-19</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Division of Property and Special Taxes transferred.</span></p><p dir="ltr" class="sdc1ee4b59ef543cc8f16effabf319e31B"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-20" rel="noopener"><span class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">1-47-20</span></a><span xml:space="preserve" class="sdc1ee4b59ef543cc8f16effabf319e31DefaultParagraphFont">    Division of Audits transferred.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE1-47-1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 1-47-1 "> <META NAME="Description" Content="South Dakota Codified Laws 1-47-1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 1-47-1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2011, ch 1 (Ex. Ord. 11-1), &#167;&nbsp;109, eff. Apr. 12, 2011.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032170Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032170SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032170CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032170Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032170DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032170000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032170SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032170SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032170Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-1.1"><span class="s2032170SENU">1-47-1.1</span></a><span xml:space="preserve" class="s2032170SENU">. </span><span class="s2032170CL">Department created.</span></p><p dir="ltr" class="s2032170Normal-000000"><span class="s2032170DefaultParagraphFont">There is hereby created a Department of Revenue.</span></p><p dir="ltr" class="s2032170Normal"><span xml:space="preserve" class="s2032170000001"> </span></p><p dir="ltr" class="s2032170Normal"><span class="s2032170SCL">Source:</span><span xml:space="preserve" class="s2032170SCL-000002"> SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032170SCL-000002">11-1</span></a><span class="s2032170SCL-000002">), § 35, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032171Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032171SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032171CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032171Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032171DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032171000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032171SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032171SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032171Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-2"><span class="s2032171SENU">1-47-2</span></a><span xml:space="preserve" class="s2032171SENU">. </span><span class="s2032171CL">Secretary as head of department.</span></p><p dir="ltr" class="s2032171Normal-000000"><span class="s2032171DefaultParagraphFont">The head of the Department of Revenue is the secretary of revenue who shall be appointed by the Governor, by and with the consent of the senate, and serve at the pleasure of the Governor.</span></p><p dir="ltr" class="s2032171Normal"><span xml:space="preserve" class="s2032171000001"> </span></p><p dir="ltr" class="s2032171Normal"><span class="s2032171SCL">Source:</span><span xml:space="preserve" class="s2032171SCL-000002"> SL 1973, ch 2, § 278; SL 2003, ch 272 (Ex. Ord. 03-1) § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032171SCL-000002">11-1</span></a><span class="s2032171SCL-000002">), § 110, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032172Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032172SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032172CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032172Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032172DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032172000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032172SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032172SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032172Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-3"><span class="s2032172SENU">1-47-3</span></a><span xml:space="preserve" class="s2032172SENU">. </span><span class="s2032172CL">Performance of departmental functions.</span></p><p dir="ltr" class="s2032172Normal-000000"><span xml:space="preserve" class="s2032172DefaultParagraphFont">The Department of Revenue shall, under the direction and control of the secretary of revenue, perform all the functions of the Department of Revenue created by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-1"><span class="s2032172DefaultParagraphFont">10-1</span></a><span class="s2032172DefaultParagraphFont">.</span></p><p dir="ltr" class="s2032172Normal"><span xml:space="preserve" class="s2032172000001"> </span></p><p dir="ltr" class="s2032172Normal"><span class="s2032172SCL">Source:</span><span xml:space="preserve" class="s2032172SCL-000002"> SL 1973, ch 2, §§ 54, 280; SL 2003, ch 272 (Ex. Ord. 03-1) § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032172SCL-000002">11-1</span></a><span class="s2032172SCL-000002">), § 111, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE1-47-4 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 1-47-4 "> <META NAME="Description" Content="South Dakota Codified Laws 1-47-4"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 1-47-4. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Obsolete.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE1-47-5 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 1-47-5 "> <META NAME="Description" Content="South Dakota Codified Laws 1-47-5"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 1-47-5. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2011, ch 1 (Ex. Ord. 11-1), &#167;&nbsp;112, eff. Apr. 12, 2011.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032175Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032175SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032175CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032175Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032175DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032175000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032175SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032175SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032175Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-5.1"><span class="s2032175SENU">1-47-5.1</span></a><span xml:space="preserve" class="s2032175SENU">. </span><span class="s2032175CL">Division of Motor Vehicles transferred.</span></p><p dir="ltr" class="s2032175Normal-000000"><span class="s2032175DefaultParagraphFont">The Division of Motor Vehicles and its functions in the former Department of Revenue and Regulation are transferred to the Department of Revenue created by Executive Reorganization Order 2011-01. The secretary of revenue shall perform the functions of the former secretary of revenue and regulation, relating to the Division of Motor Vehicles.</span></p><p dir="ltr" class="s2032175Normal"><span xml:space="preserve" class="s2032175000001"> </span></p><p dir="ltr" class="s2032175Normal"><span class="s2032175SCL">Source:</span><span xml:space="preserve" class="s2032175SCL-000002"> SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032175SCL-000002">11-1</span></a><span class="s2032175SCL-000002">), § 48, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032176Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032176SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032176CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032176Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032176DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032176000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032176SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032176SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032176Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-6"><span class="s2032176SENU">1-47-6</span></a><span xml:space="preserve" class="s2032176SENU">. </span><span class="s2032176CL">Division of Banking transferred.</span></p><p dir="ltr" class="s2032176Normal-000000"><span xml:space="preserve" class="s2032176DefaultParagraphFont">The Division of Banking created by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=51A-2"><span class="s2032176DefaultParagraphFont">51A-2</span></a><span xml:space="preserve" class="s2032176DefaultParagraphFont"> and its functions in the former Department of Revenue and Regulation are transferred to the Department of Labor and Regulation. The secretary of the Department of Labor and Regulation shall perform the functions of the former secretary of the Department of Revenue and Regulation, relating to the Division of Banking.</span></p><p dir="ltr" class="s2032176Normal"><span xml:space="preserve" class="s2032176000001"> </span></p><p dir="ltr" class="s2032176Normal"><span class="s2032176SCL">Source:</span><span xml:space="preserve" class="s2032176SCL-000002"> SL 2003, ch 272 (Ex. Ord. 03-1), § 24, eff. Apr. 17, 2003; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032176SCL-000002">11-1</span></a><span class="s2032176SCL-000002">), § 113, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032177Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032177SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032177CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032177Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032177DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032177000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032177SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032177SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032177Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-7"><span class="s2032177SENU">1-47-7</span></a><span xml:space="preserve" class="s2032177SENU">. </span><span class="s2032177CL">Banking Commission continued.</span></p><p dir="ltr" class="s2032177Normal-000000"><span class="s2032177DefaultParagraphFont">The South Dakota State Banking Commission shall continue in the Department of Labor and Regulation. The secretary of the Department of Labor and Regulation shall perform the functions of the former secretary of the Department of Revenue and Regulation, relating to the South Dakota State Banking Commission.</span></p><p dir="ltr" class="s2032177Normal"><span xml:space="preserve" class="s2032177000001"> </span></p><p dir="ltr" class="s2032177Normal"><span class="s2032177SCL">Source:</span><span xml:space="preserve" class="s2032177SCL-000002"> SL 2003, ch 272 (Ex. Ord. 03-1), § 25, eff. Apr. 17, 2003; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032177SCL-000002">11-1</span></a><span class="s2032177SCL-000002">), § 114, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE1-47-8 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 1-47-8 "> <META NAME="Description" Content="South Dakota Codified Laws 1-47-8"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 1-47-8. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2017, ch 231 (Ex. Ord. 17-2), &#167;&nbsp;22, eff. Apr. 13, 2017.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032179Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032179SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032179CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032179Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032179DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032179000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032179SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032179SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032179Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-9"><span class="s2032179SENU">1-47-9</span></a><span xml:space="preserve" class="s2032179SENU">. </span><span class="s2032179CL">Division of Insurance transferred.</span></p><p dir="ltr" class="s2032179Normal-000000"><span xml:space="preserve" class="s2032179DefaultParagraphFont">The Division of Insurance created by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=58-2"><span class="s2032179DefaultParagraphFont">58-2</span></a><span xml:space="preserve" class="s2032179DefaultParagraphFont"> and its functions listed under Title 58, in the former Department of Revenue and Regulation are transferred to the Department of Labor and Regulation. The secretary of the Department of Labor and Regulation shall perform the functions of the former secretary of the Department of Revenue and Regulation, relating to the Division of Insurance.</span></p><p dir="ltr" class="s2032179Normal"><span xml:space="preserve" class="s2032179000001"> </span></p><p dir="ltr" class="s2032179Normal"><span class="s2032179SCL">Source:</span><span xml:space="preserve" class="s2032179SCL-000002"> SL 2003, ch 272 (Ex. Ord. 03-1), § 27, eff. Apr. 17, 2003; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032179SCL-000002">11-1</span></a><span class="s2032179SCL-000002">), § 116, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032180Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032180SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032180CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032180Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032180DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032180000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032180SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032180SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032180Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-10"><span class="s2032180SENU">1-47-10</span></a><span xml:space="preserve" class="s2032180SENU">. </span><span class="s2032180CL">Commission on Gaming transferred.</span></p><p dir="ltr" class="s2032180Normal-000000"><span xml:space="preserve" class="s2032180DefaultParagraphFont">The Commission on Gaming and its functions, including those functions under chapters </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=42-7"><span class="s2032180DefaultParagraphFont">42-7</span></a><span xml:space="preserve" class="s2032180DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=42-7B"><span class="s2032180DefaultParagraphFont">42-7B</span></a><span class="s2032180DefaultParagraphFont">, in the former Department of Revenue and Regulation are transferred to the Department of Revenue. The secretary of the Department of Revenue shall perform the functions of the former secretary of the Department of Revenue and Regulation, relating to the Commission on Gaming.</span></p><p dir="ltr" class="s2032180Normal"><span xml:space="preserve" class="s2032180000001"> </span></p><p dir="ltr" class="s2032180Normal"><span class="s2032180SCL">Source:</span><span xml:space="preserve" class="s2032180SCL-000002"> SL 2003, ch 272 (Ex. Ord. 03-1), § 28, eff. Apr. 17, 2003; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032180SCL-000002">11-1</span></a><span class="s2032180SCL-000002">), §§ 53, 117, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032181Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032181SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032181CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032181Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032181DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032181000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032181SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032181SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032181Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-11"><span class="s2032181SENU">1-47-11</span></a><span xml:space="preserve" class="s2032181SENU">. </span><span class="s2032181CL">Insurance Fraud Prevention Unit transferred.</span></p><p dir="ltr" class="s2032181Normal-000000"><span xml:space="preserve" class="s2032181DefaultParagraphFont">The Insurance Fraud Prevention Unit and its functions created and authorized by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=58-4A"><span class="s2032181DefaultParagraphFont">58-4A</span></a><span xml:space="preserve" class="s2032181DefaultParagraphFont"> in the former Department of Revenue and Regulation are transferred to the Attorney General. The Attorney General shall perform the functions of the former secretary of the Department of Revenue and Regulation, relating to the Insurance Fraud Prevention Unit.</span></p><p dir="ltr" class="s2032181Normal"><span xml:space="preserve" class="s2032181000001"> </span></p><p dir="ltr" class="s2032181Normal"><span class="s2032181SCL">Source:</span><span xml:space="preserve" class="s2032181SCL-000002"> SL 2003, ch 272 (Ex. Ord. 03-1), § 29, eff. Apr. 17, 2003; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032181SCL-000002">11-1</span></a><span class="s2032181SCL-000002">), § 118, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sc9beef812efd4602945ec110a727ffabNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sc9beef812efd4602945ec110a727ffabSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc9beef812efd4602945ec110a727ffabCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc9beef812efd4602945ec110a727ffab000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc9beef812efd4602945ec110a727ffabDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc9beef812efd4602945ec110a727ffabSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 1-47-12 - Repealed."><meta property="og:description" content="SDLRC Codified Law 1-47-12 - Repealed."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/1-47-12"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sc9beef812efd4602945ec110a727ffabNormal"><a href="https://sdlegislature.gov/Statutes?Statute=1-47-12" rel="noopener"><span class="sc9beef812efd4602945ec110a727ffabSENU">1-47-12</span></a><span xml:space="preserve" class="sc9beef812efd4602945ec110a727ffabSENU">. </span><span class="sc9beef812efd4602945ec110a727ffabCL">Repealed.</span></p><p dir="ltr" class="sc9beef812efd4602945ec110a727ffabNormal"><span xml:space="preserve" class="sc9beef812efd4602945ec110a727ffab000000"> </span></p><p dir="ltr" class="sc9beef812efd4602945ec110a727ffabNormal"><span xml:space="preserve" class="sc9beef812efd4602945ec110a727ffabDefaultParagraphFont">Source: </span><span class="sc9beef812efd4602945ec110a727ffabSCL">SL 2003, ch 272 (Ex. Ord. 03-1), § 31, eff. Apr. 17, 2003; SL 2011, ch 1 (Ex. Ord. 11-1), § 119, eff. Apr. 12, 2011; SL 2021, ch 1 (Ex. Ord. 21-3), § 14, eff. Apr. 19, 2021; SL 2024, ch 146, § 22.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032183Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032183SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032183CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032183Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032183DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032183000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032183SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032183SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032183Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-13"><span class="s2032183SENU">1-47-13</span></a><span xml:space="preserve" class="s2032183SENU">. </span><span class="s2032183CL">Abstractors Board of Examiners transferred.</span></p><p dir="ltr" class="s2032183Normal-000000"><span xml:space="preserve" class="s2032183DefaultParagraphFont">The Abstractors Board of Examiners, created by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-13"><span class="s2032183DefaultParagraphFont">36-13</span></a><span class="s2032183DefaultParagraphFont">, and its functions in the former Department of Revenue and Regulation are transferred to the Department of Labor and Regulation. The secretary of the Department of Labor and Regulation shall perform the functions of the former secretary of the Department of Revenue and Regulation, relating to the Abstractors Board of Examiners.</span></p><p dir="ltr" class="s2032183Normal"><span xml:space="preserve" class="s2032183000001"> </span></p><p dir="ltr" class="s2032183Normal"><span class="s2032183SCL">Source:</span><span xml:space="preserve" class="s2032183SCL-000002"> SL 2003, ch 272 (Ex. Ord. 03-1), § 54, eff. Apr. 17, 2003; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032183SCL-000002">11-1</span></a><span class="s2032183SCL-000002">), § 120, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032184Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032184SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032184CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032184Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032184DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032184000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032184SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032184SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032184Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-14"><span class="s2032184SENU">1-47-14</span></a><span xml:space="preserve" class="s2032184SENU">. </span><span class="s2032184CL">Real Estate Commission transferred.</span></p><p dir="ltr" class="s2032184Normal-000000"><span xml:space="preserve" class="s2032184DefaultParagraphFont">The Real Estate Commission created by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=36-21A"><span class="s2032184DefaultParagraphFont">36-21A</span></a><span xml:space="preserve" class="s2032184DefaultParagraphFont"> and its functions in the former Department of Revenue and Regulation are transferred to the Department of Labor and Regulation. The secretary of the Department of Labor and Regulation shall perform the functions of the former secretary of the Department of Revenue and Regulation, relating to the Real Estate Commission.</span></p><p dir="ltr" class="s2032184Normal"><span xml:space="preserve" class="s2032184000001"> </span></p><p dir="ltr" class="s2032184Normal"><span class="s2032184SCL">Source:</span><span xml:space="preserve" class="s2032184SCL-000002"> SL 2003, ch 272 (Ex. Ord. 03-1), § 55, eff. Apr. 17, 2003; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032184SCL-000002">11-1</span></a><span class="s2032184SCL-000002">), § 121, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032185Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032185SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032185CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032185Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032185DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032185000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032185SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032185SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032185Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-15"><span class="s2032185SENU">1-47-15</span></a><span xml:space="preserve" class="s2032185SENU">. </span><span class="s2032185CL">Division of Lottery transferred.</span></p><p dir="ltr" class="s2032185Normal-000000"><span xml:space="preserve" class="s2032185DefaultParagraphFont">The Division of Lottery, created by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=42-7A"><span class="s2032185DefaultParagraphFont">42-7A</span></a><span xml:space="preserve" class="s2032185DefaultParagraphFont"> and its functions in the former Department of Revenue and Regulation are transferred to the Department of Revenue created by Executive Reorganization Order 2011-01. The secretary of revenue shall perform the functions of the Executive Director of the Lottery and the former secretary of revenue and regulation, relating to the Division of Lottery.</span></p><p dir="ltr" class="s2032185Normal"><span xml:space="preserve" class="s2032185000001"> </span></p><p dir="ltr" class="s2032185Normal"><span class="s2032185SCL">Source:</span><span xml:space="preserve" class="s2032185SCL-000002"> SL 2003, ch 272 (Ex. Ord. 03-1), § 56, eff. Apr. 17, 2003; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032185SCL-000002">11-1</span></a><span class="s2032185SCL-000002">), § 51, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032186Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032186SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032186CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032186Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032186DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032186000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032186SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032186SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032186Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-16"><span class="s2032186SENU">1-47-16</span></a><span xml:space="preserve" class="s2032186SENU">. </span><span class="s2032186CL">Lottery Commission transferred.</span></p><p dir="ltr" class="s2032186Normal-000000"><span xml:space="preserve" class="s2032186DefaultParagraphFont">The Lottery Commission created by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=42-7A"><span class="s2032186DefaultParagraphFont">42-7A</span></a><span xml:space="preserve" class="s2032186DefaultParagraphFont"> and its functions in the former Department of Revenue and Regulation are transferred to the Department of Revenue created by Executive Reorganization Order 2011-01. The secretary of revenue shall perform the functions of the former secretary of revenue and regulation, relating to the Lottery Commission.</span></p><p dir="ltr" class="s2032186Normal"><span xml:space="preserve" class="s2032186000001"> </span></p><p dir="ltr" class="s2032186Normal"><span class="s2032186SCL">Source:</span><span xml:space="preserve" class="s2032186SCL-000002"> SL 2003, ch 272 (Ex. Ord. 03-1), § 57, eff. Apr. 17, 2003; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032186SCL-000002">11-1</span></a><span class="s2032186SCL-000002">), § 52, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032187Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032187SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032187CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032187Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032187DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032187000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032187SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032187SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032187Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-17"><span class="s2032187SENU">1-47-17</span></a><span xml:space="preserve" class="s2032187SENU">. </span><span class="s2032187CL">Division of the Secretariat transferred.</span></p><p dir="ltr" class="s2032187Normal-000000"><span class="s2032187DefaultParagraphFont">The Division of the Secretariat and its functions in the former Department of Revenue and Regulation are transferred to the Department of Revenue created by Executive Reorganization Order 2011-01. The secretary of revenue shall perform the functions of the former secretary of revenue and regulation, relating to the Division of the Secretariat.</span></p><p dir="ltr" class="s2032187Normal"><span xml:space="preserve" class="s2032187000001"> </span></p><p dir="ltr" class="s2032187Normal"><span class="s2032187SCL">Source:</span><span xml:space="preserve" class="s2032187SCL-000002"> SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032187SCL-000002">11-1</span></a><span class="s2032187SCL-000002">), § 46, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032188Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032188SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032188CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032188Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032188DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032188000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032188SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032188SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032188Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-18"><span class="s2032188SENU">1-47-18</span></a><span xml:space="preserve" class="s2032188SENU">. </span><span class="s2032188CL">Division of Business Tax transferred.</span></p><p dir="ltr" class="s2032188Normal-000000"><span class="s2032188DefaultParagraphFont">The Division of Business Tax and its functions in the former Department of Revenue and Regulation are transferred to the Department of Revenue created by Executive Reorganization Order 2011-01. The secretary of revenue shall perform the functions of the former secretary of revenue and regulation, relating to the Division of Business Tax.</span></p><p dir="ltr" class="s2032188Normal"><span xml:space="preserve" class="s2032188000001"> </span></p><p dir="ltr" class="s2032188Normal"><span class="s2032188SCL">Source:</span><span xml:space="preserve" class="s2032188SCL-000002"> SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032188SCL-000002">11-1</span></a><span class="s2032188SCL-000002">), § 47, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032189Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032189SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032189CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032189Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032189DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032189000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032189SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032189SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2032189Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-19"><span class="s2032189SENU">1-47-19</span></a><span xml:space="preserve" class="s2032189SENU">. </span><span class="s2032189CL">Division of Property and Special Taxes transferred.</span></p><p dir="ltr" class="s2032189Normal-000000"><span class="s2032189DefaultParagraphFont">The Division of Property and Special Taxes and its functions in the former Department of Revenue and Regulation are transferred to the Department of Revenue created by Executive Reorganization Order 2011-01. The secretary of revenue shall perform the functions of the former secretary of revenue and regulation, relating to the Division of Property and Special Taxes.</span></p><p dir="ltr" class="s2032189Normal"><span xml:space="preserve" class="s2032189000001"> </span></p><p dir="ltr" class="s2032189Normal"><span class="s2032189SCL">Source:</span><span xml:space="preserve" class="s2032189SCL-000002"> SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032189SCL-000002">11-1</span></a><span class="s2032189SCL-000002">), § 49, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 1-47 - DEPARTMENT OF REVENUE</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2032190Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032190SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032190CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2032190Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2032190DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032190000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2032190SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2032190SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2032190Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-47-20"><span class="s2032190SENU">1-47-20</span></a><span xml:space="preserve" class="s2032190SENU">. </span><span class="s2032190CL">Division of Audits transferred.</span></p><p dir="ltr" class="s2032190Normal-000000"><span class="s2032190DefaultParagraphFont">The Division of Audits and its functions in the former Department of Revenue and Regulation are transferred to the Department of Revenue created by Executive Reorganization Order 2011-01. The secretary of revenue shall perform the functions of the former secretary of revenue and regulation, relating to the Division of Audits.</span></p><p dir="ltr" class="s2032190Normal"><span xml:space="preserve" class="s2032190000001"> </span></p><p dir="ltr" class="s2032190Normal"><span class="s2032190SCL">Source:</span><span xml:space="preserve" class="s2032190SCL-000002"> SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2032190SCL-000002">11-1</span></a><span class="s2032190SCL-000002">), § 50, eff. Apr. 12, 2011.</span></p></div></body></html>