SDCL § 38-29-11: Records and reports--Remittance of assessment.

Any first purchaser shall keep as a part of his permanent records a record of all purchases of raw soybeans, which may be examined by the soybean research and promotion council at any reasonable time. Every first purchaser shall report to the council stating the quantity of soybeans received by him. The report and remittance of the assessment shall be made at the times and in the manner prescribed by the council pursuant to administrative rules promulgated pursuant to chapter 1-26.