Additional records to be kept by liquid petroleum gas user or consumer refund claimant

SDCL § 10-47B-158 — under FUEL TAXATION.

SDCL § 10-47B-158

In addition to the requirement set forth in § 10-47B-157 , a liquid petroleum gas user or a consumer refund claimant shall keep individual vehicle and machinery consumption records, motor vehicle odometer readings, machinery hour readings, monthly consumption and odometer summaries, and individual vehicle and machinery off - road log books. Source: SL 1995, ch 71 , § 155; SL 1996, ch 90 , § 38.