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SOUTH DAKOTA STATUTES AND CODES
Section 10-50-42 - Investigations conducted and testimony taken by revenue and regulation agents.
10-50-42. Investigations conducted and testimony taken by revenue and regulation agents. The secretary of revenue and regulation and any agent of the secretary duly authorized to conduct any inquiry, investigation, or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation.
Source: SDC 1939, § 57.3915; SL 2003, ch 272, § 82.
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