32-3A-59. Seller's books and records--Availability--Retention.

Any seller of a large boat shall, on demand by the secretary of revenue, make available all books, records, and memoranda that relate to the sale of a large boat. The secretary may conduct an audit of the books and records of any seller of a large boat failing or refusing to produce such records. All books, records, and memoranda which relate to the sale of a large boat shall be retained by the seller for five years.

Source: SL 1993, ch 102, § 11; SL 1994, ch 335, § 12; SDCL 10-60-10; SL 2021, ch 130, § 4.