South Dakota Statutes

§ 10-47B-158 — Additional records to be kept by liquid petroleum gas user or consumer refund claimant.

South Dakota·Title 10 TAXATION·Ch. 10-47A FUEL TAXATION
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.

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South Dakota § 10-47B-158 (Additional records to be kept by liquid petroleum gas user or consumer refund claimant.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1995, ch 71, § 155; SL 1996, ch 90, § 38.

Nearby Sections

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