South Dakota Statutes

§ 10-47B-160 — Examination of licensee by secretary--Reason for examination.

South Dakota § 10-47B-160
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-47AFUEL TAXATION

This text of South Dakota § 10-47B-160 (Examination of licensee by secretary--Reason for examination.) 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 § 10-47B-160 (2026).

Text

The secretary may examine the records, books, papers, fuel, and any other equipment of a person licensed pursuant to the provisions of this chapter or refund claimant pertaining to fuel received, sold, or used to verify the truth and accuracy of any statement, claim, or report; or to ascertain whether the tax imposed by this chapter has been paid; or to determine the financial responsibility of the licensee for the payment of the taxes imposed by this chapter.

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Legislative History

SL 1995, ch 71, § 157.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-47B-160, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-160.