South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:27 - Taxpayer to retain confirmation number from ETF and ETP transactions for three years
Universal Citation: SD Admin Rules 64:01:01:27
Current through Register Vol. 50, page 114, March 25, 2024
The confirmation number received by the taxpayer from the operator or internet filing in an ETF and ETP transaction must be retained by the taxpayer in the taxpayer's records for at least three years.
General Authority: SDCL 10-45-47.1(2), 10-46-35.1(2), 10-46A-19(2), 10-46B-18(2).
Law Implemented: SDCL 10-45-45, 10-59-32.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
