South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:48 - Access to machine-sensible records

Universal Citation: SD Admin Rules 64:01:01:48

Current through Register Vol. 50, page 114, March 25, 2024

The manner in which the department is provided access to machine-sensible records as required in § 64:01:01:43 may be satisfied through a variety of means that shall take into account a taxpayer's facts and circumstances through consultation with the taxpayer. Any costs associated with providing access to machine-sensible records are the taxpayer's responsibility.

The taxpayer shall provide access by using one or more of the following means:

(1) Arrange to provide the department with the hardware, software, and personnel resources to access the machine-sensible records;

(2) Arrange for a third party to provide the hardware, software, and personnel resources necessary to access the machine-sensible records;

(3) Convert the machine-sensible records to a standard record format specified by the department, including copies of files, on a medium that is agreed to by the department; or

(4) Negotiate with the department on other means of providing access to the machine-sensible 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.

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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