§ 32-6c-6

32-6C-6. Books, records, and files to be kept--Inspection. A dealer licensed under the provisions of this chapter shall keep books, records, or files for five years in the form prescribed by the department, and include the following in the dealer's books, records, or files:(1)A record of the purchase, sale, or exchange, of any snowmobile;(2)A description of each snowmobile purchased, sold, or exchanged, together with the name and address of the owner or other person from whom the snowmobile was purchased or received and to whom it was sold or delivered. The description must include the snowmobile identification number and manufacturer's make and model; and(3)A certificate of title from the previous owner of any snowmobile not purchased from the manufacturer, from the time the snowmobile is delivered to the dealer until it has been disposed of by the dealer.The books, records, and files shall, at all times during business hours of the day, be subject to inspection by the secretary of revenue. Source: SL 1987, ch 223, §6; SL 2005, ch 159, §6; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 130, § 7.