South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:27 — Taxpayer to retain confirmation number from ETF and ETP transactions for three years

64:01:01:27. Taxpayer to retain confirmation number from ETF and ETP transactions for
three years. The confirmation number received by the taxpayer from the
operator or internet filing in an ETF and ETP transaction must be retained by the taxpayer in the
taxpayer's records for at least three years.

Last amended: Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2). Law Implemented: SDCL 10-45-45 , 10-59-32.

Source: official text