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.
S.D. Codified Laws § 10-59-5
Investigation and examination by secretary
Applied in 1 court decision — leading case State Ex Rel. Schreiner v. Reif (1991)
Most recently applied in State Ex Rel. Schreiner v. Reif (December 1991)
Source: SL 1986, ch 111, § 5.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.