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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 47B - Fuel Taxation
§ 10-47B-158 Additional records to be kept by liquid petroleum gas user or consumer refund claimant.
Universal Citation: SD Codified L § 10-47B-158 (2017)
10-47B-158. Additional records to be kept by liquid petroleum gas user or consumer refund claimant. In addition to the requirement set forth in § 10-47B-157, a liquid petroleum gas user or a consumer refund claimant shall keep individual vehicle and machinery consumption records, motor vehicle odometer readings, machinery hour readings, monthly consumption and odometer summaries, and individual vehicle and machinery off-road log books.
Source: SL 1995, ch 71, § 155; SL 1996, ch 90, § 38.
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