No examination or audit of the books and accounts of a public corporation shall extend back more than six years from the date such examination is commenced, unless by request of the governing body thereof or upon petition of not less than ten percent of the taxpayers thereof as shown by the last assessment roll, or in case of the state upon order of the Governor.
S.D. Codified Laws § 4-11-8
Period of transactions covered by audit--Exceptions
Source: SL 1943, ch 258, § 5; SDC Supp 1960, § 55.2905.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.