S.D. Admin. R. 74:12:08:01

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

Section 74:12:08:01 - Books and records to be kept to substantiate reports

Producers, injectors, transporters, storers, refiners, gasoline or extraction plant operators, and initial purchasers of oil or gas in this state shall keep the books and records covering their operations in South Dakota for not less than five years to substantiate the reports required by this article.

38 SDR 117, effective 1/12/2012.

General Authority: SDCL 45-9-13.

Law Implemented: SDCL 45-9-17, 45-9-59.