South Dakota Statutes
§ 10-59-5 — Investigation and examination by secretary.
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
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