ARSD 61:24:03:07
A dealer or auctioneer must maintain records, documents, and contracts for consignment sales for inspection by the department for five years following the sale.
Source: 24 SDR 31, effective September 17, 1997; 24 SDR 180, effective July 1, 1998.
General Authority: SDCL 32-6B-60 , 32-7B-20.
Law Implemented: SDCL 32-6B-20 , 32-6B-37 , 32-7B-9.