South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:47 - Maintenance of machine-sensible records
Current through Register Vol. 50, page 114, March 25, 2024
The department recommends but does not require that taxpayers refer to the National Archives and Record Administration's (NARA) standards for guidance on the maintenance and storage of electronic records, such as the labeling of records, the location and security of the storage environment, the creation of back-up copies, and the use of periodic testing to confirm the continued integrity of the records.
The taxpayer's computer hardware or software shall accommodate the extraction and conversion of retained machine-sensible records in a standard record format that will facilitate use of the records by the department during an examination.
The following specific documentation is required for machine-sensible records retained pursuant to this section:
(1) Record formats or layouts;
(2) Field definitions (including the meaning of all codes used to represent information);
(3) File descriptions (e.g., data set name); and
(4) Detailed charts of accounts and account descriptions.
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.
Collateral Reference: The NARA standards may be found at 36 C.F.R., Part 1234, July 1, 1995, edition.
