S.D. Admin. R. 61:24:03:07

Current through Register Vol. 51, page 67, December 16, 2024

Section 61:24:03:07 - Records to be maintained for five years

A dealer or auctioneer must maintain records, documents, and contracts for consignment sales for inspection by the department for five years following the sale.

S.D. Admin. R. 61:24:03:07

24 SDR 31, effective 9/17/1997; 24 SDR 180, effective 7/1/1998.

General Authority: SDCL 32-6B-60, 32-7B-20.

Law Implemented: SDCL 32-6B-20, 32-6B-37, 32-7B-9.