{"data":{"id":"us-sd/sdcl-32-3a-59","jurisdiction":"us-sd","citation":"SDCL § 32-3A-59","heading":"Seller's books and records--Availability--Retention.","body":"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.","path":["TITLE 32. MOTOR VEHICLES","CHAPTER 32-3A. TITLE, REGISTRATION AND TAXATION OF BOATS"],"source_url":"https://sdlegislature.gov/Statutes/32-3A-59","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"c4b3f78624c211a222d3337050fbb3dbe9cfaf6432cbdef8e7e1c39bfdeff57e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-32-3a-58","next":"us-sd/sdcl-32-3a-60"},"notice":"GroundRules: Original legal text. Not legal advice."}