Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 41 - Administration And Collection Of Inheritance Tax > Section 10-41-2 - Investigatory powers of Department of Revenue and Regulation.

Section 10-41-2 - Investigatory powers of Department of Revenue and Regulation.

10-41-2. Investigatory powers of Department of Revenue and Regulation. The Department of Revenue and Regulation in the supervision and administration of inheritance tax matters shall have the same and similar powers and authority for gathering information and making investigations as are conferred upon it by law in performance of all or any of its other duties.

Source: SDC 1939, § 57.2201 (1); SL 2003, ch 272, § 82.