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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - Cigarette Tax
§ 10-50-76 Maintenance of records--Exception.
Universal Citation: SD Codified L § 10-50-76 (2017)
10-50-76. Maintenance of records--Exception. Each tobacco product manufacturer shall maintain all invoices and documentation of sales and such other information relied upon for the certification for a period of six years, unless otherwise required by law to be maintained for a greater period of time.
Source: SL 2003, ch 74, ยง 5.
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