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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - Cigarette Tax
§ 10-50-27 Agreement by nonresident to permit examination of records.
Universal Citation: SD Codified L § 10-50-27 (2017)
10-50-27. Agreement by nonresident to permit examination of records. Such nonresident person shall agree to submit his books, accounts, and records to examination during reasonable business hours by the secretary of revenue or his duly authorized agent.
Source: SDC 1939, § 57.3909; SL 1951, ch 452, § 6; 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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