South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-27 — Agreement by nonresident to permit examination of records

Such nonresident person shall agree to submit his books, accounts, and records to examination during reasonable business hours by the secretary of revenue or his duly authorized agent.

Last amended: Source: SDC 1939, § 57.3909; SL 1951, ch 452 , § 6; 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