SDCL § 10-47B-158: Additional records to be kept by liquid petroleum gas user or consumer refund claimant.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-47B. FUEL TAXATION
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.
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