{"data":{"id":"us-sd/sdcl-7-11-12","jurisdiction":"us-sd","citation":"SDCL § 7-11-12","heading":"Accounting records maintained--Destruction.","body":"The county treasurer shall keep and maintain such accounting records as set forth in the accounting manual prepared by the auditor-general. However, the county treasurer may destroy any record which the records destruction board, acting pursuant to § 1-27-19, declares to have no further administrative, legal, fiscal, research, or historical value.","path":["TITLE 7. COUNTIES","CHAPTER 7-11. COUNTY TREASURER"],"source_url":"https://sdlegislature.gov/Statutes/7-11-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"cd6fea3932ebbc84e46c26cd316fe829b99de8e994b5d64de512c2a4984992fb","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-7-11-10","next":"us-sd/sdcl-7-11-13"},"notice":"GroundRules: Original legal text. Not legal advice."}