2016 South Dakota Codified Laws
Title 34 - PUBLIC HEALTH AND SAFETY
Chapter 45 - Emergency Reporting System
§ 34-45-18.6 Record keeping by service providers and prepaid wireless service sellers.
34-45-18.6. Record keeping by service providers and prepaid wireless service sellers. Any service provider collecting and remitting the surcharge imposed by § 34-45-4 or prepaid wireless service seller collecting and remitting the surcharge imposed by § 34-45-4.2 shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the Department of Revenue to determine the amount of surcharge due. The records shall be preserved for a period of three years unless the secretary of the Department of Revenue, in writing, authorized their destruction or disposal at an earlier date.
Source: SL 2012, ch 188, § 19.
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