Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 41 - Administration And Collection Of Inheritance Tax > Section 10-41-11 - Auditing of administrative expenses--Vouchers and warrants.

Section 10-41-11 - Auditing of administrative expenses--Vouchers and warrants.

10-41-11. Auditing of administrative expenses--Vouchers and warrants. The Department of Revenue and Regulation shall audit all expenditures and costs made or authorized by it, in carrying out the provisions of the inheritance tax laws, and shall approve vouchers therefor, on which the state auditor shall issue warrants against funds appropriated for that purpose.

Source: SDC 1939, § 57.2201 (5); SL 2003, ch 272, § 82.