For the purposes of this chapter, "notice of intent to audit," is any notice mailed to any taxpayer indicating that an auditor intends to perform an audit of the books and records of or, concerning a taxpayer, to determine whether the proper amount of tax, penalty or interest has been paid. The notice indicates the type of tax which is the subject of the audit and the date of commencement of the audit. The notice also contains the statement "All records, books, and documents must be prepared for presentation to the auditor on the date of commencement of the audit. All documents evidencing reduction, deduction or exemption of tax not prepared for presentation within sixty days of the date of commencement of the audit need not be considered by the auditor."
S.D. Codified Laws § 10-59-3
Notice of intent to audit defined
Applied in 5 court decisions — leading case In Re the State Sales & Use Tax Liability of Pam Oil, Inc. (1990)
Most recently applied in Black Hills Truck & Trailer, Inc. v. South Dakota Department of Revenue (June 2016)
Source: SL 1986, ch 111, § 3; SL 1992, ch 102, § 4.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.