2017 South Dakota Codified Laws
Title 32 - MOTOR VEHICLES
Chapter 05B - Excise Tax On Motor Vehicles
§ 32-5B-16 Records required of sellers--Inspection.
32-5B-16. Records required of sellers--Inspection. Any seller of a motor vehicle or snowmobile shall, on demand by the secretary of revenue, make available all books, records, and memoranda which relate to the sale of a motor vehicle or snowmobile. The secretary, in the event of any failure or refusal to produce the records, may conduct an audit of the books and records of any licensed motor vehicle or snowmobile dealer failing or refusing to produce the records. All books, records, and memoranda which relate to the sale of a motor vehicle or snowmobile shall be retained by the seller for five years.
Source: SL 1985, ch 241, § 11; SL 1987, ch 223, § 11; SL 1997, ch 182, § 2; SL 2004, ch 17, § 84; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
