South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-160
Examination of licensee by secretary--Reason for examination
Official textsdlegislature.gov
The secretary may examine the records, books, papers, fuel, and any other equipment of a person licensed pursuant to the provisions of this chapter or refund claimant pertaining to fuel received, sold, or used to verify the truth and accuracy of any statement, claim, or report; or to ascertain whether the tax imposed by this chapter has been paid; or to determine the financial responsibility of the licensee for the payment of the taxes imposed by this chapter.
Source: view the official text
In this chapter (40 sections)
- 10-47B-136 · 10-47B-136. Repealed by SL 2009, ch 55, § 28
- 10-47B-137 · Lost fuel--Requirements for tax refund
- 10-47B-138 · 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§…
- 10-47B-143 · Rejection of fraudulent claim
- 10-47B-144 · Interest on refund claim not refunded within required time…
- 10-47B-145 · Rejection of tax refund claim--Assessment of tax against…
- 10-47B-146 · Cooperation of state agencies--Information exchange with…
- 10-47B-147 · Interstate agreements or compacts authorized--Access to…
- 10-47B-148 · Collection and distribution of tax, fee, penalty…
- 10-47B-149 · Monthly adjustment to motor fuel tax fund balance
- 10-47B-150 · Taxes used in airplanes and aircraft transferred to state…
- 10-47B-151 · Funds from motor fuel tax used to improve boating…
- 10-47B-152 · Use of funds transferred to parks and recreation fund
- 10-47B-153 · Improving boating facilities declared to be public purpose
- 10-47B-154 · 10-47B-154. Repealed by SL 2011, ch 61, § 16
- 10-47B-155 · License revocation hearing--Written notice of revocation
- 10-47B-156 · Sworn statement in lieu of verification of report before a…
- 10-47B-157 · Record keeping required of licensee
- 10-47B-158 · Additional records to be kept by liquid petroleum gas user…
- 10-47B-159 · Fuel transactions to be supported by sales/purchase…
- 10-47B-160 · Examination of licensee by secretary--Reason for…
- 10-47B-161 · In-office review of refund claimant's or licensee's,…
- 10-47B-167 · Exemption from fuel tax for certain sales of liquefied…
- 10-47B-168 · Monthly report by liquid petroleum gas and natural gas…
- 10-47B-169 · Time for filing liquid petroleum gas and natural gas…
- 10-47B-170 · Information required in report of liquid petroleum gas and…
- 10-47B-171 · Information in liquid petroleum gas user's report
- 10-47B-172 · Advanced arrangements for paying fuel taxes
- 10-47B-173 · Application for permanent fuel user license--Security--Fees
- 10-47B-174 · Permanent fuel user licensee to carry copy of license in…
- 10-47B-175 · Temporary single-trip permit for unlicensed interstate…
- 10-47B-176 · Determining tax liability of interstate fuel user…
- 10-47B-177 · Information required in interstate fuel user's report
- 10-47B-178 · Leased qualified vehicles used by interstate user--Copy of…
- 10-47B-179 · Calculating tax liability of interstate fuel user when…
- 10-47B-180 · Interstate fuel user required to keep operational records
- 10-47B-181 · Supplier or bulk plant operator penalized for authorizing…
- 10-47B-182 · Civil penalty for failure to issue required…
- 10-47B-183 · Civil penalty against importer or transporter for…
- 10-47B-184 · 10-47B-184. Repealed by SL 2009, ch 55, § 30