South Dakota § 34-45-18.6 Record keeping by service providers and prepaid wireless service sellers.

South Dakota Statutes

§ 34-45-18.6 — Record keeping by service providers and prepaid wireless service sellers.

South Dakota § 34-45-18.6

Title 34PUBLIC HEALTH AND SAFETY

Ch. 34-43EMERGENCY REPORTING SYSTEM

This text of South Dakota § 34-45-18.6 (Record keeping by service providers and prepaid wireless service sellers.) 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 § 34-45-18.6 (2026).

Text

Any service provider collecting and remitting the surcharge imposed by § 34-45-4 or prepaid wireless service seller collecting and remitting the surcharge imposed by § 34-45-4.2 shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the Department of Revenue to determine the amount of surcharge due. The records shall be preserved for a period of three years unless the secretary of the Department of Revenue, in writing, authorized their destruction or disposal at an earlier date.

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Any service provider collecting and remitting the surcharge imposed by § 34-45-4 or prepaid wireless service seller collecting and remitting the surcharge imposed by § 34-45-4.2 shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the Department of Revenue to determine the amount of surcharge due. The records shall be preserved for a period of three years unless the secretary of the Department of Revenue, in writing, authorized their destruction or disposal at an earlier date.