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. Source: SDC 1939, § 57.3909; SL 1951, ch 452 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.
Agreement by nonresident to permit examination of records
SDCL § 10-50-27 — under CIGARETTE TAX.
SDCL § 10-50-27