S.D. Codified Laws § 32-3A-28

Current through the 2024 Legislative Session

Section 32-3A-28 - Dealer record of large boats-Inspection by Department of Revenue

A dealer shall maintain for five years a record of any large boat bought, sold, exchanged, or received for sale or exchange. The dealer shall allow department representatives to inspect the record during reasonable business hours.

SDCL 32-3A-28

SL 1991, ch 362, § 13; SL 1994, ch 335, § 36; SDCL 42-8-80; SL 1998, ch 74, §17; SL 2021, ch 130, §3.

Amended by S.L. 2021, ch. 130,s. 3, eff. 7/1/2021.