SDCL § 10-47B-47: Required time period for retention of shipping papers by receiver of fuel.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-47B. FUEL TAXATION
Any bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of motor fuel or special fuel shall receive, examine, and retain for a period of thirty days at the delivery location or a location approved by the secretary, the bill-of-lading along with any drop load tickets and diversion tickets received from the transporter for every shipment of motor fuel or special fuel that is delivered to that location, with record retention of the shipping papers of three years required off-site.
Collected 2026-09-03T15:18:56Z. Source file · JSON