74:12:08:01Books
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
and records to be kept to substantiate reports. 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.