S.D. Codified Laws § 4-11-8
Current through the 2024 Legislative Session
No examination or audit of the books and accounts of a public corporation shall extend back more than six years from the date such examination is commenced, unless by request of the governing body thereof or upon petition of not less than ten percent of the taxpayers thereof as shown by the last assessment roll, or in case of the state upon order of the Governor.
SDCL 4-11-8