South Dakota Statutes

§ 32-5B-16 — Records required of sellers--Inspection.

South Dakota § 32-5B-16
JurisdictionSouth Dakota
Title 32MOTOR VEHICLES
Ch. 32-5AEXCISE TAX ON MOTOR VEHICLES

This text of South Dakota § 32-5B-16 (Records required of sellers--Inspection.) 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 § 32-5B-16 (2026).

Text

Any seller of a motor vehicle or snowmobile shall, on demand by the secretary of revenue, make available all books, records, and memoranda which relate to the sale of a motor vehicle or snowmobile. The secretary, in the event of any failure or refusal to produce the records, may conduct an audit of the books and records of any licensed motor vehicle or snowmobile dealer failing or refusing to produce the records. All books, records, and memoranda which relate to the sale of a motor vehicle or snowmobile shall be retained by the seller for five years.

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Legislative History

SL 1985, ch 241, § 11; SL 1987, ch 223, § 11; SL 1997, ch 182, § 2; SL 2004, ch 17, § 84; SL 2011, ch 1 (Ex. Ord.

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Bluebook (online)
South Dakota § 32-5B-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/32-5B-16.