Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - FUEL TAXATION
Section 10-47B-158 - Additional records to be kept by liquid petroleum gas user or consumer refund claimant

S.D. Codified Laws § 10-47B-158

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Current through the 2024 Legislative Session
Section 10-47B-158 - Additional records to be kept by liquid petroleum gas user or consumer refund claimant

In addition to the requirement set forth in § 10-47B-157, a liquid petroleum gas user or a consumer refund claimant shall keep individual vehicle and machinery consumption records, motor vehicle odometer readings, machinery hour readings, monthly consumption and odometer summaries, and individual vehicle and machinery off-road log books.

SDCL 10-47B-158

SL 1995, ch 71, § 155; SL 1996, ch 90, § 38.