Section 10-41-3 - Secretary or deputy secretary in special charge of inheritance tax.
10-41-3. Secretary or deputy secretary in special charge of inheritance tax. The Department of Revenue and Regulation shall appoint either the secretary of revenue and regulation or the deputy secretary, who is a qualified and licensed attorney at law of the State of South Dakota, to have special charge of supervision and administration of inheritance tax matters under the general supervision and control of the Department of Revenue and Regulation, and may provide such official with such further assistance from time to time as the proper administration of his duties may require.
Source: SDC 1939, § 57.2201 (6); SL 2003, ch 272, § 82.