South Dakota Statutes
§ 10-47B-186 — Penalty for inadequate records of bills
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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South Dakota § 10-47B-186 (Penalty for inadequate records of bills) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1995, ch 71, § 183.
Nearby Sections
15
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