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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-27

Agreement by nonresident to permit examination of records

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 10-50-5 · Denominations of stamps--Fractional parts of cent
  2. 10-50-6 · Stamped cigarettes not subject to further tax--Person in…
  3. 10-50-7 · Transactions constitutionally exempt from taxation
  4. 10-50-8 · Impact of tax borne by consumer--Separate statement on…
  5. 10-50-9 · License required of distributors and…
  6. 10-50-10 · Contents of application for license
  7. 10-50-11 · Fee for distributor or wholesaler license--Reduced fee for…
  8. 10-50-12 · Display of license--Duration--Return of license on revocation
  9. 10-50-13 · Transfer of license to different location or…
  10. 10-50-14 · Annual renewal of license--Fee
  11. 10-50-15 · Revocation of license or registration--Appeal
  12. 10-50-16 · Sale of cigarettes after license or registration revocation…
  13. 10-50-17 · 10-50-17. Repealed by SL 1982, ch 28, § 51
  14. 10-50-18 · Stamps secured and sold by secretary--Discount
  15. 10-50-19 · Payment for stamps after purchase--Bond or depository…
  16. 10-50-20 · Resale of stamps prohibited--Redemption of unused and…
  17. 10-50-21 · Use or possession of counterfeit stamp as felony--Reuse of…
  18. 10-50-22 · 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
  19. 10-50-25 · Authorization to nonresident to affix stamps--Sale of stamps
  20. 10-50-26 · Bond or depository agreement required of authorized…
  21. 10-50-27 · Agreement by nonresident to permit examination of records
  22. 10-50-28 · Appointment of attorney by authorized nonresident--Service…
  23. 10-50-29 · Authorized nonresident as licensed distributor
  24. 10-50-30 · Distributor to affix stamps
  25. 10-50-31 · Dealer to return unstamped cigarettes
  26. 10-50-32 · Sale of unstamped cigarettes as misdemeanor--Subsequent…
  27. 10-50-33 · Display or possession of unstamped cigarettes as evidence of…
  28. 10-50-34 · Enforcement powers of department…
  29. 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
  30. 10-50-36 · Forfeiture and destruction of contraband cigarettes
  31. 10-50-37 · Confiscation of unstamped cigarettes not required if no…
  32. 10-50-38 · Act of agent as act of principal
  33. 10-50-39 · Monthly reports by distributors--Contents and time of filing
  34. 10-50-40 · Records preserved by distributors, wholesalers and dealers
  35. 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
  36. 10-50-42 · Investigations and taking of testimony
  37. 10-50-43 · Subpoena of witnesses and evidence in department hearings
  38. 10-50-44 · Witnesses not excused by self-incrimination--Evidence…
  39. 10-50-45 · Judicial enforcement of departmental process--Commitment to…
  40. 10-50-46 · Application for hearing by secretary--Notice of grant or…
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