Returns shall be signed by the retailer or his duly authorized agent, and must be certified by him to be correct.
S.D. Codified Laws § 10-46-30
Execution of retailers' returns
Source: SL 1939, ch 276, § 11; SDC Supp 1960, § 57.4310.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.