South Dakota Statutes

§ 10-50-42 — Investigations and taking of testimony.

South Dakota § 10-50-42
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-42 (Investigations and taking of testimony.) 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 § 10-50-42 (2026).

Text

The secretary of revenue and any agent of the secretary duly authorized to conduct any inquiry, investigation, or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation.

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Legislative History

SDC 1939, § 57.3915; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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Bluebook (online)
South Dakota § 10-50-42, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-42.