Changes to Existing Law
SB25 — revise the authority of Department of Revenue special agents.
1 section modified+8-15
View:
§ 10-1-6.1
Amended+8-15
Section 10-1-6.1 — AMENDED
The secretary of revenue may appoint up to five special agents to investigate5 violations of any of the provisions of Title 10 and chapters 35-1 to 35-10, inclusive title 10, title 32, title 35, and chapter 37-10, and to enforce any statutes which that the secretary is given the7 power to enforce. The special agents shall have all of the powers and authority of law8 enforcement officers while performing duties pursuant to this section. The special agents9 appointed by the secretary of revenue are subject to the requirements of §§ 23-3-41, 23-3-42 and10 23-3-44, shall cooperate with local law enforcement officers who have primary responsibility11 for law enforcement in their jurisdiction, and shall keep those officers informed concerning12 investigations within those officers' jurisdiction. The special agents appointed by the secretary13 of revenue pursuant to this section are class A employees for retirement purposes. 100 copies were printed on recycled paper by the South DakotaLegislative Research Council at a cost of $.167 per page.v Insertions into existing statutes are indicated by underscores.Deletions from existing statutes are indicated by overstrikes.