South Dakota Statutes
§ 10-47B-186 — Penalty for inadequate records of bills
South Dakota § 10-47B-186
This text of South Dakota § 10-47B-186 (Penalty for inadequate records of bills) 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-186 (2026).
Text
Any person who fails to provide, inspect, or maintain in the person's records bills - of - lading, diversion tickets, or drop load tickets as required by this chapter or fails to provide, inspect, or maintain bills - of - lading and diversion tickets that indicate South Dakota as the destination state may be subject to an assessment by the department of up to twice the tax rate on all fuel involved.
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Legislative History
SL 1995, ch 71, § 183.
Nearby Sections
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Bluebook (online)
South Dakota § 10-47B-186, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-186.