South Dakota Statutes

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

South Dakota § 10-47B-158
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-47AFUEL TAXATION

This text of South Dakota § 10-47B-158 (Additional records to be kept by liquid petroleum gas user or consumer refund claimant.) 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-158 (2026).

Text

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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Legislative History

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

Nearby Sections

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Bluebook (online)
South Dakota § 10-47B-158, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-158.