{"data":{"id":"us-sd/sdcl-1-47-18","jurisdiction":"us-sd","citation":"SDCL § 1-47-18","heading":"Division of Business Tax transferred.","body":"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.","path":["TITLE 1. STATE AFFAIRS AND GOVERNMENT","CHAPTER 1-47. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/1-47-18","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ed53555be52592c12e44ca324a258bbc69e1036a46d90710bca68a6d7938f597","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-1-47-17","next":"us-sd/sdcl-1-47-19"},"notice":"GroundRules: Original legal text. Not legal advice."}