South Dakota Statutes

§ 10-47B-157 — Record keeping required of licensee.

South Dakota § 10-47B-157
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-47AFUEL TAXATION

This text of South Dakota § 10-47B-157 (Record keeping required of licensee.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-47B-157 (2026).

Text

Each person issued a license pursuant to this chapter shall keep and preserve for the current and the three preceding calendar years an accurate record of all sales receipts, disbursement records, sales/purchase invoices, bills - of - lading, diversion tickets, partial load tickets, alcohol denaturing records, monthly inventory, and weekly pump meter readings and other pertinent records and papers considered necessary for the enforcement of this chapter by the secretary, including all ledgers and checking accounts.

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Legislative History

SL 1995, ch 71, § 154.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-47B-157, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-157.