There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-2 Investigatory powers of Department of Revenue.
SD Codified L § 10-41-2 (through 2011) What's This?
10-41-2. Investigatory powers of Department of Revenue. The Department of Revenue in the supervision and administration of inheritance tax matters shall have the same and similar powers and authority for gathering information and making investigations as are conferred upon it by law in performance of all or any of its other duties.
Source: SDC 1939, § 57.2201 (1); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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