South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:46 - Description of process that creates records
Current through Register Vol. 50, page 114, March 25, 2024
Upon the request of the department, the taxpayer shall provide a description of the business process that created the records. The description shall include the relationship between the records and the tax documents prepared by the taxpayer and the measures employed to ensure the integrity of the records.
The taxpayer shall be capable of demonstrating:
(1) The functions being performed as the functions relate to the flow of data through the system;
(2) The internal controls used to ensure accurate and reliable processing; and
(3) The internal controls used to prevent unauthorized addition, alteration, or deletion of the records.
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, 10-46E-8, 10-47B-157, 10-52A-6.