The secretary of revenue may summon witnesses to appear and give testimony and to produce records, books, papers, and documents relating to any matter on which the secretary has authority to investigate or determine.
S.D. Codified Laws § 10-1-26
Summons of witnesses and evidence in departmental investigations
Source: SDC 1939, § 57.0101 (7); SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.