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.
S.D. Codified Laws § 32-3A-59
Seller's books and records--Availability--Retention
Source: SL 1993, ch 102, § 11; SL 1994, ch 335, § 12; SDCL 10-60-10; SL 2021, ch 130, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.