South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-158 — Additional records to be kept by liquid petroleum gas user or consumer refund claimant
In addition to the requirement set forth in § 10-47B-157 , a liquid petroleum gas user or a consumer refund claimant shall keep individual vehicle and machinery consumption records, motor vehicle odometer readings, machinery hour readings, monthly consumption and odometer summaries, and individual vehicle and machinery off - road log books.
Source: official text