Any first purchaser shall keep as a part of its permanent records a record of all purchases of corn, which may be examined by the council at any reasonable time. Every first purchaser shall report to the council stating the quantity of corn received by the first purchaser. The report and remittance of the assessment shall be made at the times and in the manner prescribed by the council pursuant to administrative rules promulgated pursuant to chapter 1-26.
S.D. Codified Laws § 38-32-18
First purchaser to keep record of corn purchases--Examination by council--Report to council and remittance of assessment--Rules
Source: SL 1988, ch 318, § 18.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.