South Dakota Code § 37-10-27

Duty to enforce chapter--Employment of personnel
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In order to effectuate the purposes of this chapter it shall be the duty of the secretary of revenue to carry out the enforcement provisions of this chapter. In accordance with the laws of this state the secretary may, within the limits of available appropriations, employ and fix the duties and compensation of such inspectors and other personnel necessary to carry out the provisions of this chapter.

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