{"data":{"id":"us-sd/sdcl-10-1-40","jurisdiction":"us-sd","citation":"SDCL § 10-1-40","heading":"Construction of tax laws by secretary--Other powers provided by law.","body":"The secretary of revenue shall construe the tax laws of the state if requested by any officer acting under such laws; shall ensure that all taxes due the state, counties, municipalities, and other local subdivisions are collected; and shall perform such other duties and exercise such other powers as are provided by law.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-40","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7a4c5841d74ef5199f51703fce7cc1120e6474f39c72afe32a9d1fc93a630606","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-39","next":"us-sd/sdcl-10-1-41"},"notice":"GroundRules: Original legal text. Not legal advice."}