Seller's books and records--Availability--Retention.

  1. Law
  2. South Dakota Codified Laws
  3. Motor Vehicles
  4. Title Registration And Taxation Of Boats
  5. Seller's books and records--Availability--Retention.

Checkout our iOS App for a better way to browser and research.

32-3A-59. Seller's books and records--Availability--Retention.

Any seller of a large boat shall, on demand by the secretary of revenue, make available all books, records, and memoranda that relate to the sale of a large boat. The secretary may conduct an audit of the books and records of any seller of a large boat failing or refusing to produce such records. All books, records, and memoranda which relate to the sale of a large boat shall be retained by the seller for five years.

Source: SL 1993, ch 102, §11; SL 1994, ch 335, §12; SDCL 10-60-10; SL 2021, ch 130, § 4.


Download our app to see the most-to-date content.