GroundRules
SDCL § 10-50-27: Agreement by nonresident to permit examination of records.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-50. CIGARETTE TAX
Such nonresident person shall agree to submit his books, accounts, and records to examination during reasonable business hours by the secretary of revenue or his duly authorized agent.
Collected 2026-09-03T15:18:56Z. Source file · JSON