Section 32-3A-28 - Dealer record of large boats--Inspection by Department of Revenue.
32-3A-28. Dealer record of large boats--Inspection by Department of Revenue. A dealer shall maintain for three years a record of any large boat bought, sold, exchanged, or received for sale or exchange. This record shall be open to inspection by department representatives during reasonable business hours.
Source: SL 1991, ch 362, § 13; SL 1994, ch 335, § 36; SDCL 42-8-80; SL 1998, ch 74, § 17.