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

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     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 which relate to the sale of a large boat. The secretary, in the event of any failure or refusal to produce such records, may conduct an audit of the books and records of any large boat dealer 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 three years.

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