South Dakota Statutes
§ 10-47B-159 — Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.
Each fuel transaction in this state or between an out-of-state supplier and importer shall be supported by a sales/purchase invoice. A copy of the invoice shall be maintained in the records of both the seller and the purchaser. The invoices shall be serially numbered and shall contain the following information:
(1)The seller's name and address;
(2)The seller's supplier's license number issued by the department if the fuel was sold at the pipeline or the seller's marketer's number if not sold at a pipeline;
(3)The purchaser's name and address;
(4)The date of sale and delivery of the fuel;
(5)The number of gallons of fuel sold and delivered to the purchaser, the type of fuel and if diesel whether it is dyed or not;
(6)The price charged per gallon of fuel;
(7)If ch
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South Dakota § 10-47B-159 (Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1995, ch 71, § 156; SL 1996, ch 90, § 39; SL 1999, ch 58, § 44; SL 2013, ch 59, § 17.
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