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Code · South Dakota · Title 10 · Chapter 10-50

10-50-40. Records preserved by distributors, wholesalers and dealers.

61 words·~1 min read·/sd/title-10/chapter-10-50/10-50-40

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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.
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