Agreement by nonresident to permit examination of records.

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  5. Agreement by nonresident to permit examination of records.

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10-50-27. Agreement by nonresident to permit examination of records.

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.


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