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Code · South Dakota · Title 10 · Chapter 10-59

10-59-5. Investigation and examination by secretary.

38 words·~1 min read·/sd/title-10/chapter-10-59/10-59-5

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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.
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