Section 10-45-85 - Temporary vendor to maintain inventory records. - South-dakota Statutes

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Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-85

10-45-85. Temporary vendor to maintain inventory records. A temporary vendor shall maintain, for a minimum of three years, inventory records, including a beginning inventory of merchandise. The vendor shall provide such records for immediate inspection and review to any agent or representative of the Department of Revenue and Regulation upon request. Failure to comply with this section is a Class 1 misdemeanor.

Source: SL 1996, ch 82, § 1; SL 2003, ch 66, § 1; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-85

10-45-85. Temporary vendor to maintain inventory records. A temporary vendor shall maintain, for a minimum of three years, inventory records, including a beginning inventory of merchandise. The vendor shall provide such records for immediate inspection and review to any agent or representative of the Department of Revenue and Regulation upon request. Failure to comply with this section is a Class 1 misdemeanor.

Source: SL 1996, ch 82, § 1; SL 2003, ch 66, § 1; SL 2003, ch 272, § 82.

State Codes and Statutes

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-85

10-45-85. Temporary vendor to maintain inventory records. A temporary vendor shall maintain, for a minimum of three years, inventory records, including a beginning inventory of merchandise. The vendor shall provide such records for immediate inspection and review to any agent or representative of the Department of Revenue and Regulation upon request. Failure to comply with this section is a Class 1 misdemeanor.

Source: SL 1996, ch 82, § 1; SL 2003, ch 66, § 1; SL 2003, ch 272, § 82.