South Dakota Statutes
§ 10-47B-161 — In
The department may order an in - office review of a refund claimant or licensee's records in lieu of a full field audit. If an in - office review is ordered, the department shall provide all pertinent forms to the refund claimant or licensee with instructions for completion and return to the department. An in - office review does not preclude the ordering of a full field audit of the fuel user's records if discrepancies are found during the in - office review. The results of a field audit take precedence over any actions which result from the in - office review during the period being audited.
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South Dakota § 10-47B-161 (In) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1995, ch 71, § 158.
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