Each tobacco product manufacturer shall maintain all invoices and documentation of sales and such other information relied upon for the certification for a period of six years, unless otherwise required by law to be maintained for a greater period of time. Source: SL 2003, ch 74 , § 5.
Maintenance of records--Exception
SDCL § 10-50-76 — under CIGARETTE TAX.
SDCL § 10-50-76