{"data":{"id":"us-sd/sdcl-10-47b-161","jurisdiction":"us-sd","citation":"SDCL § 10-47B-161","heading":"In-office review of refund claimant's or licensee's, records--Full field audit not precluded.","body":"The department may order an in-office review of a refund claimant or licensee's records in lieu of a full field audit. If an in-office review is ordered, the department shall provide all pertinent forms to the refund claimant or licensee with instructions for completion and return to the department. An in-office review does not preclude the ordering of a full field audit of the fuel user's records if discrepancies are found during the in-office review. The results of a field audit take precedence over any actions which result from the in-office review during the period being audited.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-161","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ffb29551d62a0071ffb9f61a8b0a86aa07f7489b211811a3335fbf7e9bd296d1","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-160","next":"us-sd/sdcl-10-47b-162"},"notice":"GroundRules: Original legal text. Not legal advice."}