§ 10-47B-160 Examination of licensee by secretary--Reason for examination.

SD Codified L § 10-47B-160 (2019) (N/A)

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10-47B-160. Examination of licensee by secretary--Reason for examination. The secretary may examine the records, books, papers, fuel, and any other equipment of a person licensed pursuant to the provisions of this chapter or refund claimant pertaining to fuel received, sold, or used to verify the truth and accuracy of any statement, claim, or report; or to ascertain whether the tax imposed by this chapter has been paid; or to determine the financial responsibility of the licensee for the payment of the taxes imposed by this chapter.

Source: SL 1995, ch 71, § 157.

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§ 10-47B-159 Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.

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§ 10-47B-161 In-office review of refund claimant's or licensee's, records--Full field audit not precluded.

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