S.D. Codified Laws § 32-3A-59

Current through the 2024 Legislative Session

Section 32-3A-59 - Seller's books and records-Availability-Retention

Any seller of a large boat shall, on demand by the secretary of revenue, make available all books, records, and memoranda that relate to the sale of a large boat. The secretary may conduct an audit of the books and records of any seller of a large boat failing or refusing to produce such records. All books, records, and memoranda which relate to the sale of a large boat shall be retained by the seller for five years.

SDCL 32-3A-59

SL 1993, ch 102, § 11; SL 1994, ch 335, § 12; SDCL 10-60-10; SL 2021, ch 130, §4.

Amended by S.L. 2021, ch. 130,s. 4, eff. 7/1/2021.