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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 50 - Cigarette Tax > Section 10-50-76 - Maintenance of records--Exception.

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Section 10-50-76 - Maintenance of records--Exception.

10-50-76. Maintenance of records--Exception. 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.

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