South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-29-7
Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence
The secretary of revenue may cause an examination to be made of the books of any airline company for the purpose of determining the accuracy and truth of any statements filed by such company; he shall have the power to require any officer or agent of the company to attend before the Department of Revenue and bring with him for inspection any books or papers of such company in his possession, custody, or control, and to testify under oath touching any matter relating to the business, property, moneys or credits, and the value thereof of such company; and the secretary of revenue or his deputy is authorized and empowered to administer such oath.
Source: view the official text
In this chapter (18 sections)
- 10-29-1 · Definition of terms
- 10-29-2 · Department to assess flight property
- 10-29-3 · Annual report required of airline company--Date of…
- 10-29-4 · Additional information in annual report--Blanks furnished
- 10-29-5 · Extension of time for filing of report
- 10-29-6 · Valuation by department on failure of company to make…
- 10-29-7 · Examination of corporate books by secretary--Requiring…
- 10-29-8 · Annual assessment of flight property--Information…
- 10-29-9 · Determination of value of flight property
- 10-29-10 · Apportionment to state of total value of flight…
- 10-29-11 · Use of other methods of valuation and apportionment on…
- 10-29-12 · Notice to airline company of hearing--Equalization of…
- 10-29-13 · 10-29-13. Repealed by SL 1995, ch 56, § 3
- 10-29-14 · Application of average tax levy to assessed valuation of…
- 10-29-15 · Allocation of tax proceeds to airports
- 10-29-16 · Certification to county auditors of taxes assessed on flight…
- 10-29-17 · Collection of delinquent taxes
- 10-29-18 · Airline flight property tax in lieu of use tax