{"data":{"id":"us-sd/sdcl-10-1-26","jurisdiction":"us-sd","citation":"SDCL § 10-1-26","heading":"Summons of witnesses and evidence in departmental investigations.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-26","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"cd164edfb56d3c07a189d97a3e6c177559c6938939308bf0b1165dff0685dda0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-25","next":"us-sd/sdcl-10-1-27"},"notice":"GroundRules: Original legal text. Not legal advice."}