South Dakota § 34-45-18.6 - Record keeping by service providers and prepaid wireless service sellers.
Full text of South Dakota South Dakota Codified Laws § 34-45-18.6 — Record keeping by service providers and prepaid wireless service sellers., with citation guidance and answers to common questions.
§ 34-45-18.6. Record keeping by service providers and prepaid wireless service sellers.
Any service provider collecting and remitting the surcharge imposed by § 34-45-4 or prepaid wireless service seller collecting and remitting the surcharge imposed by § 34-45-4.2 shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the Department of Revenue to determine the amount of surcharge due. The records shall be preserved for a period of three years unless the secretary of the Department of Revenue, in writing, authorized their destruction or disposal at an earlier date.
Source: SL 2012, ch 188, § 19.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 34-45-18.6
What does South Dakota Codified Laws § 34-45-18.6 cover?
Section 34-45-18.6 ("Record keeping by service providers and prepaid wireless service sellers.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 34-45-18.6?
A common citation format is "South Dakota Codified Laws § 34-45-18.6" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 34-45-18.6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.