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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 37 - Taxation Of Pipeline Companies
§ 10-37-5 Additional information required by secretary.
Universal Citation: SD Codified L § 10-37-5 (2017)
10-37-5. Additional information required by secretary. The secretary of revenue may demand, in writing, detailed, explanatory and amended statements of any of the items mentioned in §§ 10-37-3 and 10-37-4 or any other item deemed to be important, to be furnished it by such pipeline company within thirty days from such demand in such form as the secretary of revenue may designate, which shall be verified as required for the original statement. The returns, both original and amended, shall show such other facts as the secretary of revenue, in writing, shall require.
Source: SL 1947, ch 413, § 7; SDC Supp 1960, § 57.19A07; 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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