South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:16 — Evidence receivable

Documentary evidence
may be received in the form of copies or excerpts, if the original is not
readily available. Upon request, parties must be given an opportunity to
compare the copy with the original.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-59-38. Law Implemented: SDCL 1-26-19.

Source: official text