South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-50-42: Investigations and taking of testimony.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-50. CIGARETTE TAX

The secretary of revenue and any agent of the secretary duly authorized to conduct any inquiry, investigation, or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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