{"data":{"id":"us-sd/sdcl-1-47-3","jurisdiction":"us-sd","citation":"SDCL § 1-47-3","heading":"Performance of departmental functions.","body":"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 10-1.","path":["TITLE 1. STATE AFFAIRS AND GOVERNMENT","CHAPTER 1-47. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/1-47-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"91b9e229a7abb0f9d5f9911c6dd386995f5ad752471e6e1834c75baf25725d17","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-1-47-2","next":"us-sd/sdcl-1-47-4"},"notice":"GroundRules: Original legal text. Not legal advice."}