South Dakota Codified Laws 10-50-42. Investigations and taking of testimony
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The secretary of revenue 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.
Terms Used In South Dakota Codified Laws 10-50-42
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
Source: SDC 1939, § 57.3915; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.