South Dakota Statutes

§ 10-1-45 — Examination of business records of holder of abandoned property.

South Dakota·Title 10 TAXATION·Ch. 10-1 DEPARTMENT OF REVENUE
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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South Dakota § 10-1-45 (Examination of business records of holder of abandoned property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1996, ch 261, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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