Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 41 - Administration And Collection Of Inheritance Tax > Section 10-41-1 - General supervision by Department of Revenue and Regulation.

Section 10-41-1 - General supervision by Department of Revenue and Regulation.

10-41-1. General supervision by Department of Revenue and Regulation. The Department of Revenue and Regulation shall have general charge and supervision of the collection of inheritance tax, and among others shall have the jurisdiction, powers, and duties set forth in §§ 10-41-2 to 10-41-12, inclusive.

Source: SDC 1939, § 57.2201; SL 2003, ch 272, § 82.