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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
§ 10-38-15 Information required by secretary for purpose of reassessment.
Universal Citation: SD Codified L § 10-38-15 (2017)
10-38-15. Information required by secretary for purpose of reassessment. The secretary of revenue is hereby vested with authority to require any person or company whose property is sought to be reassessed and retaxed, to furnish such information and statistics in addition to that contained in its original return, as he may deem necessary to assist him in making such reassessment and revaluation.
Source: SL 1939, ch 281, § 2; SDC Supp 1960, § 57.0208; 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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