South Dakota Statutes
§ 7-10-2 — Accounting records maintained--Destruction.
South Dakota § 7-10-2
This text of South Dakota § 7-10-2 (Accounting records maintained--Destruction.) 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 § 7-10-2 (2026).
Text
The county auditor is required to keep and maintain such accounting records as set forth in the accounting manual prescribed by the auditor - general. However, the county auditor may destroy any record which the records destruction board, acting pursuant to § 1-27-19 , declares to have no further administrative, legal, fiscal, research, or historical value.
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Legislative History
SL 1897, ch 28, § 93; RPolC 1903, § 2156; RC 1919, § 5946; SDC 1939, § 12.0902; SL 1975, ch 76, § 2; SL 1981, ch 45, § 3.
Nearby Sections
15
§ 7-1-10
Butte County boundaries.§ 7-1-11
Campbell County boundaries.§ 7-1-12
Charles Mix County boundaries.§ 7-1-13
Clark County boundaries.§ 7-1-14
Clay County boundaries.§ 7-1-15
Codington County boundaries.§ 7-1-16
Corson County boundaries.§ 7-1-17
Custer County boundaries.§ 7-1-18
Davison County boundaries.§ 7-1-19
Day County boundaries.§ 7-1-2
Aurora County boundaries.§ 7-1-20
Deuel County boundaries.§ 7-1-21
Dewey County boundaries.§ 7-1-22
Douglas County boundaries.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 7-10-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/7-10-2.