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

SDCL § 5-24-2: Cost or value to be shown in inventory--Filing.

Where this section sits in the code

TITLE 5. PUBLIC PROPERTY, PURCHASES AND CONTRACTS
CHAPTER 5-24. RECEIPT, CARE AND ACCOUNTING FOR PUBLIC PROPERTY

The inventories required by §§ 5-24-1 and 5-24-1.1 shall show the actual cost for each item, or the estimated cost at the time of acquisition, if the actual cost cannot be ascertained. In the case of gifts, the estimated fair market value at the time of acquisition shall be used. The officer or employee shall retain one copy of the inventory in the officer's or employee's office. The others shall be filed as provided in §§ 5-24-1.1 and 5-24-3.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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