South Dakota Codified Laws
Chapter 29 - Taxation Of Airline Flight Property
Section 10-29-7 - Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence.

10-29-7. Examination of corporate books by secretary--Requiring attendance of witnesses and production of evidence.
The secretary of revenue may cause an examination to be made of the books of any airline company for the purpose of determining the accuracy and truth of any statements filed by such company; he shall have the power to require any officer or agent of the company to attend before the Department of Revenue and bring with him for inspection any books or papers of such company in his possession, custody, or control, and to testify under oath touching any matter relating to the business, property, moneys or credits, and the value thereof of such company; and the secretary of revenue or his deputy is authorized and empowered to administer such oath.

Source: SL 1961, ch 449, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.

<< Previous

Next >>

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 29 - Taxation Of Airline Flight Property

Section 10-29-1 - Definition of terms.

Section 10-29-2 - Department to assess flight property.

Section 10-29-3 - Annual report required of airline company--Date of filing--Contents.

Section 10-29-4 - Additional information in annual report--Blanks furnished.

Section 10-29-5 - Extension of time for filing of report.

Section 10-29-6 - Valuation by department on failure of company to make report--Notice to company.