South Dakota Codified Laws 32-7B-9. Books, records, and files to be kept–Inspection
Any dealer licensed under the provisions of this chapter, shall keep books, records, or files, in such form as prescribed or approved by the department, including the following:
(1) A record of the purchase, sale, or exchange, of any boat;
Terms Used In South Dakota Codified Laws 32-7B-9
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
(2) A description of each boat purchased, sold, or exchanged, together with the name and address of the owner or other person from whom the boat was purchased or received and to whom it was sold or delivered. The description shall include the boat identification number and manufacturer’s make and model; and
(3) A certificate of title from the previous owner of any boat not purchased from the manufacturer, from the time the boat is delivered to the dealer until it has been disposed of by the dealer.
The books and records and other papers and documents shall, at all times during business hours of the day, be subject to inspection by the secretary of revenue.
Source: SL 1998, ch 185, § 9; SL 2005, ch 159, § 14; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.