Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 1 - DEPARTMENT OF REVENUE
Section 10-1-45 - Examination of business records of holder of abandoned property

S.D. Codified Laws § 10-1-45

Download
PDF
Current through the 2024 Legislative Session
Section 10-1-45 - Examination of business records of holder of abandoned property

Upon written request of the administrator pursuant to § 43-41B-31, the secretary of revenue may examine the records of any business which is the holder of abandoned property for the purpose of ascertaining such business' compliance with chapter 43-41B.

SDCL 10-1-45

SL 1996, ch 261, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.