South Dakota Statutes
§ 10-45-45 — Records preserved by persons subject to tax--Inspection by department.
South Dakota § 10-45-45
This text of South Dakota § 10-45-45 (Records preserved by persons subject to tax--Inspection by department.) 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 § 10-45-45 (2026).
Text
Every person subject to tax under this chapter shall keep records and books of all receipts and sales, together with invoices, bills of lading, copies of bills of sale, and other pertinent papers and documents. Such books and records and other papers and documents shall, at all times during business hours of the day, be subject to inspection by the secretary of revenue or his duly authorized agents and employees to determine the amount of tax due. Such books and records shall be preserved for a period of three years unless the secretary of revenue, in writing, authorized their destruction or disposal at an earlier date.
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Related
Karras v. State, Department of Revenue
441 N.W.2d 678 (South Dakota Supreme Court, 1989)
State Ex Rel. Schreiner v. Reif
478 N.W.2d 815 (South Dakota Supreme Court, 1991)
State v. Karras
438 N.W.2d 213 (South Dakota Supreme Court, 1989)
City of Lennox v. Wendell
278 N.W.2d 635 (South Dakota Supreme Court, 1979)
Legislative History
SDC 1939, § 57.3311; SL 1967, ch 329, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-45-45, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-45.