{"data":{"id":"us-sd/sdcl-10-47b-158","jurisdiction":"us-sd","citation":"SDCL § 10-47B-158","heading":"Additional records to be kept by liquid petroleum gas user or consumer refund claimant.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-158","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7ea680f2d0191e61a5c668442489d42a2a25ffa6cf7130b237df0bbd01d2efca","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-157","next":"us-sd/sdcl-10-47b-159"},"notice":"GroundRules: Original legal text. Not legal advice."}