2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 29 - Taxation Of Airline Flight Property
§ 10-29-7 Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence.
10-29-7. Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence. The secretary of revenue may cause an examination to be made of the books of any airline company for the purpose of determining the accuracy and truth of any statements filed by such company; he shall have the power to require any officer or agent of the company to attend before the Department of Revenue and bring with him for inspection any books or papers of such company in his possession, custody, or control, and to testify under oath touching any matter relating to the business, property, moneys or credits, and the value thereof of such company; and the secretary of revenue or his deputy is authorized and empowered to administer such oath.
Source: SL 1961, ch 449, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
