South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-1-45 — Examination of business records of holder of abandoned property

Upon written request of the administrator pursuant to § 43-41B-31 , the secretary of revenue may examine the records of any business which is the holder of abandoned property for the purpose of ascertaining such business' compliance with chapter 43-41B .

Last amended: Source: SL 1996, ch 261 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text