SDCL § 10-1-45: Examination of business records of holder of abandoned property.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-1. DEPARTMENT OF REVENUE
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON