South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 32-3A-59: Seller's books and records--Availability--Retention.

Where this section sits in the code

TITLE 32. MOTOR VEHICLES
CHAPTER 32-3A. TITLE, REGISTRATION AND TAXATION OF BOATS

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.

Collected 2026-09-03T15:18:57Z. Source file · JSON

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