{"data":{"id":"us-sd/sdcl-10-1-38","jurisdiction":"us-sd","citation":"SDCL § 10-1-38","heading":"Formulation and recommendation of legislation.","body":"The secretary of revenue shall formulate and recommend legislation to prevent evasions of assessment and taxing laws and to secure just taxation and improvement in the system of taxation in this state.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-38","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"acd3285a48598cd68ddef15ab5a0a0020400edacdd2177f05ddd9f2cf235e90f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-37","next":"us-sd/sdcl-10-1-39"},"notice":"GroundRules: Original legal text. Not legal advice."}