South Dakota Statutes

§ 10-50-27 — Agreement by nonresident to permit examination of records.

South Dakota·Title 10 TAXATION·Ch. 10-49 CIGARETTE TAX
Such nonresident person shall agree to submit his books, accounts, and records to examination during reasonable business hours by the secretary of revenue or his duly authorized agent.

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Legislative History

SDC 1939, § 57.3909; SL 1951, ch 452, § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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