32-3A-28. Dealer record of large boats--Inspection by Department of Revenue.
A dealer shall maintain for five years a record of any large boat bought, sold, exchanged, or received for sale or exchange. The dealer shall allow department representatives to inspect the record during reasonable business hours.
Source: SL 1991, ch 362, §13; SL 1994, ch 335, §36; SDCL 42-8-80; SL 1998, ch 74, §17; SL 2021, ch 130, § 3.