South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:28 - Audit review
Universal Citation: SD Admin Rules 64:01:01:28
Current through Register Vol. 50, page 114, March 25, 2024
Prior to the issuance of a certificate of assessment, the department shall furnish a taxpayer with a proposed list of taxable items. The taxpayer may review these lists. The department, in its discretion, may hold a closing conference telephonically if a closing conference is requested by the taxpayer. At the closing conference the taxpayer may object to any of the proposed taxable items listed.
General Authority: SDCL 10-45-47.1, 10-46-35.1, 10-46A-19, 10-46B-18.
Law Implemented: SDCL 10-59-1, 10-59-4, 10-59-8.
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