Producers, injectors, transporters, storers, refiners, gasoline or extraction plant operators, and initial purchasers of oil or gas in this state shall keep the books and records covering their operations in South Dakota for not less than five years to substantiate the reports required by this article.

Source: 38 SDR 117, effective January 12, 2012.

General Authority: SDCL 45-9-13.

Law Implemented: SDCL 45-9-17 , 45-9-59.