South Dakota Statutes
§ 10-1-45 — Examination of business records of holder of abandoned property.
South Dakota § 10-1-45
This text of South Dakota § 10-1-45 (Examination of business records of holder of abandoned property.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-1-45 (2026).
Text
Upon written request of the administrator pursuant to § 43-41B-31 , the secretary of revenue may examine the records of any business which is the holder of abandoned property for the purpose of ascertaining such business' compliance with chapter 43-41B .
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Legislative History
SL 1996, ch 261, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
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General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-1-45, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-1-45.