Section 10-50-47 - Hearing ordered by secretary--Requiring appearance of witnesses and production ofevidence. - South Dakota Statutes

10-50-47. Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence. The secretary of revenue and regulation may, by notice in writing, at any time, order a hearing and require the taxpayer or any other individual whom the secretary believes to be in possession of information concerning any manufacture, importation, or sale of cigarettes or tobacco products which have escaped taxation to appear before the secretary with any specific books of account, papers, or other documents, for examination relative thereto.

Source: SDC 1939, § 57.3916; SL 1951, ch 452, § 11; SL 1995, ch 72, § 13; SL 2003, ch 272, § 82.