South Dakota Statutes
§ 32-3A-59 — Seller's books and records--Availability--Retention.
South Dakota § 32-3A-59
This text of South Dakota § 32-3A-59 (Seller's books and records--Availability--Retention.) 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 § 32-3A-59 (2026).
Text
Any seller of a large boat shall, on demand by the secretary of revenue, make available all books, records, and memoranda that relate to the sale of a large boat. The secretary may conduct an audit of the books and records of any seller of a large boat failing or refusing to produce such records. All books, records, and memoranda which relate to the sale of a large boat shall be retained by the seller for five years.
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Legislative History
SL 1993, ch 102, § 11; SL 1994, ch 335, § 12; SDCL 10-60-10; SL 2021, ch 130, § 4.
Nearby Sections
15
§ 32-1-1
§ 32-1-1§ 32-1-1.1
Repealed§ 32-1-2
§ 32-1-2§ 32-1-4
§ 32-1-4§ 32-10-1
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 32-3A-59, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-3A-59.