{"data":{"id":"us-sd/sdcl-10-1-27","jurisdiction":"us-sd","citation":"SDCL § 10-1-27","heading":"Depositions in departmental investigations.","body":"The secretary of revenue shall cause the deposition of witnesses residing within or without the state or absent from the state to be taken upon notice to the interested person, if any, in like manner that depositions of witnesses are taken in civil actions pending in the circuit court, in 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/10-1-27","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a004f57ca6cab748e1668256559ea6b060a4692e88b6feb0a024476d809021a3","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-26","next":"us-sd/sdcl-10-1-28"},"notice":"GroundRules: Original legal text. Not legal advice."}