Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - CIGARETTE TAX
Section 10-50-40 - Records preserved by distributors, wholesalers and dealers

S.D. Codified Laws § 10-50-40

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Current through the 2024 Legislative Session
Section 10-50-40 - Records preserved by distributors, wholesalers and dealers

Each distributor, wholesaler, and dealer shall keep complete and accurate records of all cigarettes or tobacco products manufactured, produced, purchased, or sold. Such records shall be of such kind and such form as the secretary of revenue may prescribe and shall be safely preserved for three years in such manner as to ensure permanency and accessibility for inspection by the secretary.

SDCL 10-50-40

SDC 1939, § 57.3914; SL 1951, ch 452, § 10; SL 1955, ch 417; SL 1970, ch 78, § 12; SL 1995, ch 72, § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.