{"data":{"id":"us-sd/sdcl-10-1-45","jurisdiction":"us-sd","citation":"SDCL § 10-1-45","heading":"Examination of business records of holder of abandoned property.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-45","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"90de794c68d4eb60742788180f99c86bb9228a297aa26f91010798c4d5acc194","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-44.4","next":"us-sd/sdcl-10-1-46"},"notice":"GroundRules: Original legal text. Not legal advice."}