<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.scb1464fe-4f59-448d-856e-6080ff32f2d5P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000002 { color: black; background: #FFFFFF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000004 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=64:28:15:03"><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000000">64:28:15:03</span></a><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000001">.  Records available for inspection.</span><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0"> </span><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000002">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.</span><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0"> 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</span><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">.</span></p><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5000003"> </span></p><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">    </span><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000001">Source:</span><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0"> </span><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">50 SDR 157, effective July 1, 2024</span><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">.</span></p><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">    </span><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000001">General Authority:</span><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-15"><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000004">32-5B-15</span></a><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">.</span></p><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">    </span><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000001">Law Implemented:</span><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-1.2"><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000004">32-5B-1.2</span></a><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-2"><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000004">32-5B-2</span></a><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">(18)</span><span class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">.</span></p><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5000003"> </span></p></div></body></html>