South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:43 - Maintenance and access to taxpayer records

Universal Citation: SD Admin Rules 64:01:01:43
Current through Register Vol. 50, page 114, March 25, 2024

A taxpayer shall maintain all records necessary to make a determination of the correct tax liability. The records shall include: records and books of account for all receipts and sales, invoices, bills of lading, copies of bills of sale, and other pertinent papers and documents.

If a taxpayer retains records in both machine-sensible and hard-copy formats, the taxpayer shall make the records available to the department in machine-sensible format upon request by the department.

General Authority: SDCL 10-45-47.1(4), 10-45D-13(4), 10-46-35.1(4), 10-46A-19(4), 10-46B-18(4), 10-46E-11(4), 10-47B-2, 10-52A-7(4).

Law Implemented: SDCL 10-45-45, 10-45D-12, 10-46-39, 10-46A-7, 10-46B-6, 10-47B-157, 10-46E-8, 10-52A-6.

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.
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