South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:49 - Taxpayer creation of machine-sensible records for department examination and responsibility for records

A taxpayer may create files solely for the use of the department. The taxpayer shall document the process that created the separate file to show the relationship between that file and the original records.

A taxpayer may contract with a third party to provide custodial or management services of the records. The contract does not relieve the taxpayer of its responsibility to maintain 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.