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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-42

Investigations and taking of testimony

Official textsdlegislature.gov

The secretary of revenue and any agent of the secretary duly authorized to conduct any inquiry, investigation, or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation.

Last amended: Source: SDC 1939, § 57.3915; 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. 10-50-20 · Resale of stamps prohibited--Redemption of unused and…
  2. 10-50-21 · Use or possession of counterfeit stamp as felony--Reuse of…
  3. 10-50-22 · 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
  4. 10-50-25 · Authorization to nonresident to affix stamps--Sale of stamps
  5. 10-50-26 · Bond or depository agreement required of authorized…
  6. 10-50-27 · Agreement by nonresident to permit examination of records
  7. 10-50-28 · Appointment of attorney by authorized nonresident--Service…
  8. 10-50-29 · Authorized nonresident as licensed distributor
  9. 10-50-30 · Distributor to affix stamps
  10. 10-50-31 · Dealer to return unstamped cigarettes
  11. 10-50-32 · Sale of unstamped cigarettes as misdemeanor--Subsequent…
  12. 10-50-33 · Display or possession of unstamped cigarettes as evidence of…
  13. 10-50-34 · Enforcement powers of department…
  14. 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
  15. 10-50-36 · Forfeiture and destruction of contraband cigarettes
  16. 10-50-37 · Confiscation of unstamped cigarettes not required if no…
  17. 10-50-38 · Act of agent as act of principal
  18. 10-50-39 · Monthly reports by distributors--Contents and time of filing
  19. 10-50-40 · Records preserved by distributors, wholesalers and dealers
  20. 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
  21. 10-50-42 · Investigations and taking of testimony
  22. 10-50-43 · Subpoena of witnesses and evidence in department hearings
  23. 10-50-44 · Witnesses not excused by self-incrimination--Evidence…
  24. 10-50-45 · Judicial enforcement of departmental process--Commitment to…
  25. 10-50-46 · Application for hearing by secretary--Notice of grant or…
  26. 10-50-47 · Hearing ordered by secretary--Requiring appearance of…
  27. 10-50-48 · Secretary's order after hearing--Copy to applicant
  28. 10-50-49 · Appeal from secretary to circuit court--Notice of appeal
  29. 10-50-50 · Service of notice of appeal--Notice and bond filed with…
  30. 10-50-51 · Relief granted by circuit court--Costs
  31. 10-50-52 · Proceeds of tax--Distribution
  32. 10-50-53 · 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14
  33. 10-50-58 · Cigarette stamp purchasing fund established
  34. 10-50-59 · Recovery of cigarette stamp costs--Deposit of funds
  35. 10-50-60 · Promulgation of rules
  36. 10-50-61 · Wholesale tax on tobacco products--Wholesale purchase price…
  37. 10-50-62 · Dealers to buy only from licensed wholesalers and…
  38. 10-50-63 · Deadline for reporting and remitting wholesale tobacco…
  39. 10-50-64 · Voluntary regulation of use of tobacco products
  40. 10-50-65 · Certain activities regarding for-export-only tobacco…
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