§ 32-6C-6 Books, records, and files to be kept--Inspection.

SD Codified L § 32-6C-6 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

32-6C-6. 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 snowmobile;

(2) A description of each snowmobile purchased, sold, or exchanged, together with the name and address of the owner or other person from whom the snowmobile was purchased or received and to whom it was sold or delivered. The description shall include the snowmobile identification number and manufacturer's make and model; and

(3) A certificate of title from the previous owner of any snowmobile not purchased from the manufacturer, from the time the snowmobile 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 1987, ch 223, § 6; SL 2005, ch 159, § 6; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.