S.D. Admin. R. 64:28:15:03
Current through Register Vol. 51, page 67, December 16, 2024
Any rental company that claims exemption from the motor vehicle excise tax, pursuant to this chapter, shall keep and maintain any books, records, or files that indicate compliance with this chapter. The books, records, and files are subject to inspection by the department during business hours. A rental company shall maintain these records for five years following any transaction.
S.D. Admin. R. 64:28:15:03
General Authority: SDCL 32-5B-15.
Law Implemented: SDCL 32-5B-1.2, 32-5B-2(18).