South Dakota Statutes
§ 32-3A-59 — Seller's books and records--Availability--Retention.
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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 32-3A-59 (Seller's books and records--Availability--Retention.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed§ 32-1-2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.