{"data":{"id":"us-sd/sdcl-10-1-39","jurisdiction":"us-sd","citation":"SDCL § 10-1-39","heading":"Reports on licensing and regulatory legislation.","body":"The Department of Revenue shall devise and report in favor of legislation that is necessary and expedient for the levying and collection for state purposes of license fees, franchise or charter fees, stamp taxes, royalties, privileges and business taxes, and other revenues derived from the regulation of state affairs and the exercise of the police powers of the state.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-39","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"591828d9ed4b78a17442b7e24e7144e5a8de6d9e37f10a306644b6b197da8f2b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-38","next":"us-sd/sdcl-10-1-40"},"notice":"GroundRules: Original legal text. Not legal advice."}