{"data":{"id":"us-sd/sdcl-10-50-27","jurisdiction":"us-sd","citation":"SDCL § 10-50-27","heading":"Agreement by nonresident to permit examination of records.","body":"Such nonresident person shall agree to submit his books, accounts, and records to examination during reasonable business hours by the secretary of revenue or his duly authorized agent.","path":["TITLE 10. TAXATION","CHAPTER 10-50. CIGARETTE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-50-27","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"f962c1270f04b917b5879076471a0d8777fe5ee3cfa66212ff27acae2cfcc75d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50-26","next":"us-sd/sdcl-10-50-28"},"notice":"GroundRules: Original legal text. Not legal advice."}