South Dakota Statutes
§ 4-11-8 — Period of transactions covered by audit--Exceptions.
South Dakota § 4-11-8
This text of South Dakota § 4-11-8 (Period of transactions covered by audit--Exceptions.) 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 § 4-11-8 (2026).
Text
No examination or audit of the books and accounts of a public corporation shall extend back more than six years from the date such examination is commenced, unless by request of the governing body thereof or upon petition of not less than ten percent of the taxpayers thereof as shown by the last assessment roll, or in case of the state upon order of the Governor.
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Legislative History
SL 1943, ch 258, § 5; SDC Supp 1960, § 55.2905.
Nearby Sections
15
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Bluebook (online)
South Dakota § 4-11-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/4-11-8.