South Dakota Statutes

§ 10-47B-47 — Required time period for retention of shipping papers by receiver of fuel.

South Dakota·Title 10 TAXATION·Ch. 10-47A FUEL TAXATION
Any bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of motor fuel or special fuel shall receive, examine, and retain for a period of thirty days at the delivery location or a location approved by the secretary, the bill - of - lading along with any drop load tickets and diversion tickets received from the transporter for every shipment of motor fuel or special fuel that is delivered to that location, with record retention of the shipping papers of three years required off - site.

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South Dakota § 10-47B-47 (Required time period for retention of shipping papers by receiver of fuel.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1995, ch 71, § 47.

Nearby Sections

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