South Dakota Statutes
§ 10-59-5 — Investigation and examination by secretary.
South Dakota § 10-59-5
This text of South Dakota § 10-59-5 (Investigation and examination by secretary.) 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 § 10-59-5 (2026).
Text
The secretary may investigate any taxpayer and examine records relevant to the chapters set out in § 10-59-1 , including the licensing of taxpayers, the filing and correctness of returns, and the payment of taxes, interest, and penalties.
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Related
State Ex Rel. Schreiner v. Reif
478 N.W.2d 815 (South Dakota Supreme Court, 1991)
Legislative History
SL 1986, ch 111, § 5.
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 § 10-59-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-5.