South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-46-43
Records maintained by retailers and users--Examination and investigations by secretary--Access to records
Each retailer required or authorized to collect taxes imposed by this chapter and each person using, storing or otherwise consuming in this state tangible personal property or any product transferred electronically purchased on or after July 1, 1939, shall keep such records, receipts, invoices, and other pertinent papers as the secretary of revenue shall require, in such form as the secretary of revenue shall require. The secretary of revenue and any of the secretary's duly authorized agents may examine the books, papers, records, and equipment of any person either selling tangible personal property or products transferred electronically or liable for the tax imposed by this chapter, and investigate the character of the business of any such person in order to verify the accuracy of any return made, or if the return was made by such person, to ascertain and determine the amount due under the provisions of this chapter. Any such books, papers, and records shall be made available within this state for such examination upon reasonable notice if the secretary of revenue deems it advisable and so orders.
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In this chapter (40 sections)
- 10-46-23 · Collection and remittance of tax by retailer
- 10-46-24 · Surety bond filed by retailer
- 10-46-25 · Securities deposited by retailer in lieu of bond
- 10-46-26 · Tax collected as debt of retailer
- 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
- 10-46-28 · Contents of return--Remittance
- 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
- 10-46-30 · Execution of retailers' returns
- 10-46-31 · Amounts of tax paid on conditional sales or installment…
- 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
- 10-46-33 · Direct payment of tax by user
- 10-46-34 · Liability of user for tax--Returns and payments
- 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
- 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
- 10-46-37 · False or fraudulent return in attempt to evade tax as…
- 10-46-38 · Failure to file return as misdemeanor
- 10-46-39 · Administration and enforcement--Sales tax procedural and…
- 10-46-40 · Rules for administration--Uniformity of application
- 10-46-41 · Determination of tax by secretary in absence of correct…
- 10-46-42 · Secretary's certificate as prima facie evidence of failure…
- 10-46-43 · Records maintained by retailers and users--Examination and…
- 10-46-44 · Revocation of retailer's sales tax permit on failure to…
- 10-46-45 · Notice and hearing on revocation of permit or authority to…
- 10-46-46 · Restoration of revoked sales tax permit
- 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
- 10-46-48 · Revenue credited to general fund
- 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
- 10-46-50 · Floor laying service subject to tax
- 10-46-51 · Exemption of large boats subject to excise tax
- 10-46-52 · Exemption of gaming proceeds
- 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
- 10-46-55 · Exemption of natural gas transportation services by pipeline
- 10-46-56 · Exemption for the use of credit card processing services
- 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
- 10-46-58 · Passenger transportation tax imposed--Transportation within…
- 10-46-59 · Inapplicability of tax
- 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
- 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
- 10-46-62 · Gross receipts from charge of interest exempted
- 10-46-63 · Exemption for use of certain rodeo services