SDCL § 10-1-26: Summons of witnesses and evidence in departmental investigations.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-1. DEPARTMENT OF REVENUE
The secretary of revenue may summon witnesses to appear and give testimony and to produce records, books, papers, and documents relating to any matter on which the secretary has authority to investigate or determine.
Collected 2026-09-03T15:18:56Z. Source file · JSON