South Dakota Statutes

§ 7-11-12 — Accounting records maintained--Destruction.

South Dakota § 7-11-12
JurisdictionSouth Dakota
Title 7COUNTIES
Ch. 7-11COUNTY TREASURER

This text of South Dakota § 7-11-12 (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 § 7-11-12 (2026).

Text

The county treasurer shall keep and maintain such accounting records as set forth in the accounting manual prepared by the auditor - general. However, the county treasurer 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 1868-9, ch 25, § 89; PolC 1877, ch 21, § 94; CL 1887, § 638; RPolC 1903, § 875; SL 1913, ch 206, § 7; SL 1917, ch 235, § 2; RC 1919, § 5925; SDC 1939, § 12.0803; SL 1975, ch 76, § 6; SL 1981, ch 45, § 4.

Nearby Sections

15
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Bluebook (online)
South Dakota § 7-11-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/7-11-12.