South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50-44
Witnesses not excused by self-incrimination--Evidence produced not used against witness
Official textsdlegislature.gov
10-50-44 . Witnesses not excused by self - incrimination--Evidence produced not used against witness.
No witness under subpoena authorized to be issued by the provisions of this chapter shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate him, but such evidence or the books or papers so produced shall not be used in any criminal proceeding against him.
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In this chapter (40 sections)
- 10-50-22 · 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
- 10-50-25 · Authorization to nonresident to affix stamps--Sale of stamps
- 10-50-26 · Bond or depository agreement required of authorized…
- 10-50-27 · Agreement by nonresident to permit examination of records
- 10-50-28 · Appointment of attorney by authorized nonresident--Service…
- 10-50-29 · Authorized nonresident as licensed distributor
- 10-50-30 · Distributor to affix stamps
- 10-50-31 · Dealer to return unstamped cigarettes
- 10-50-32 · Sale of unstamped cigarettes as misdemeanor--Subsequent…
- 10-50-33 · Display or possession of unstamped cigarettes as evidence of…
- 10-50-34 · Enforcement powers of department…
- 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
- 10-50-36 · Forfeiture and destruction of contraband cigarettes
- 10-50-37 · Confiscation of unstamped cigarettes not required if no…
- 10-50-38 · Act of agent as act of principal
- 10-50-39 · Monthly reports by distributors--Contents and time of filing
- 10-50-40 · Records preserved by distributors, wholesalers and dealers
- 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
- 10-50-42 · Investigations and taking of testimony
- 10-50-43 · Subpoena of witnesses and evidence in department hearings
- 10-50-44 · Witnesses not excused by self-incrimination--Evidence…
- 10-50-45 · Judicial enforcement of departmental process--Commitment to…
- 10-50-46 · Application for hearing by secretary--Notice of grant or…
- 10-50-47 · Hearing ordered by secretary--Requiring appearance of…
- 10-50-48 · Secretary's order after hearing--Copy to applicant
- 10-50-49 · Appeal from secretary to circuit court--Notice of appeal
- 10-50-50 · Service of notice of appeal--Notice and bond filed with…
- 10-50-51 · Relief granted by circuit court--Costs
- 10-50-52 · Proceeds of tax--Distribution
- 10-50-53 · 10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14
- 10-50-58 · Cigarette stamp purchasing fund established
- 10-50-59 · Recovery of cigarette stamp costs--Deposit of funds
- 10-50-60 · Promulgation of rules
- 10-50-61 · Wholesale tax on tobacco products--Wholesale purchase price…
- 10-50-62 · Dealers to buy only from licensed wholesalers and…
- 10-50-63 · Deadline for reporting and remitting wholesale tobacco…
- 10-50-64 · Voluntary regulation of use of tobacco products
- 10-50-65 · Certain activities regarding for-export-only tobacco…
- 10-50-66 · Seizure and destruction of contraband tobacco products
- 10-50-67 · Relief for violation of § 10-50-65