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S.D. Codified Laws § 10-1-6.1

This is the official text of S.D. Codified Laws § 10-1-6.1, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.

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Special agents--Appointment and authority

Official statutory text

The secretary of revenue may appoint up to five special agents to investigate violations of any of the provisions of title 10, title 32, title 35, and chapter 37-10 , and to enforce any statutes that the secretary is given the power to enforce. The special agents have all of the powers and authority of law enforcement officers while performing duties pursuant to this section. The special agents appointed by the secretary are subject to the requirements of §§ 23-3-41 , 23-3-42 and 23-3-44 , shall cooperate with local law enforcement officers who have primary responsibility for law enforcement in their jurisdiction, and shall keep those officers informed concerning investigations within those officers' jurisdiction. The special agents appointed by the secretary pursuant to this section are class A employees for retirement purposes.

Source: SL 1986, ch 82; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2019, ch 56, § 1.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.