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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - Uniform Administration Of Certain State Taxes
§ 10-59-5 Investigation and examination by secretary.
Universal Citation: SD Codified L § 10-59-5 (2017)
10-59-5. Investigation and examination by secretary. The secretary may investigate any taxpayer and examine records relevant to the chapters set out in § 10-59-1, including the licensing of taxpayers, the filing and correctness of returns, and the payment of taxes, interest, and penalties.
Source: SL 1986, ch 111, § 5.
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