{"data":{"id":"us-sd/sdcl-10-59-5","jurisdiction":"us-sd","citation":"SDCL § 10-59-5","heading":"Investigation and examination by secretary.","body":"The secretary may investigate any taxpayer and examine records relevant to the chapters set out in § 10-59-1, including the licensing of taxpayers, the filing and correctness of returns, and the payment of taxes, interest, and penalties.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"610dc8bf0957c41a2884a13b4369244707ed44f61145bf16e73fb26a95d707d5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-4","next":"us-sd/sdcl-10-59-6"},"notice":"GroundRules: Original legal text. Not legal advice."}