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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

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 64:01:01:07 · Repealed
  2. 64:01:01:08 · Procedure to obtain declaratory ruling
  3. 64:01:01:09 · Hearings on petition to obtain declaratory ruling
  4. 64:01:01:10 · Decisions
  5. 64:01:01:11 · Construction
  6. 64:01:01:12 · Conduct of hearings
  7. 64:01:01:13 · Notice of time and place for hearings -- Hearing examiners
  8. 64:01:01:14 · All parties to be heard
  9. 64:01:01:15 · Repealed
  10. 64:01:01:16 · Evidence receivable
  11. 64:01:01:17 · Repealed
  12. 64:01:01:18 · Void
  13. 64:01:01:19 · Forms
  14. 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
  15. 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
  16. 64:01:01:22 · Use of fedwire in emergencies
  17. 64:01:01:23 · Use of check in emergencies
  18. 64:01:01:24 · Repealed
  19. 64:01:01:25 · Notice of change in bank or account number
  20. 64:01:01:26 · Dishonored transaction -- Fee
  21. 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
  22. 64:01:01:28 · Audit review
  23. 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
  24. 64:01:01:30 · New facilities refund -- Application for permit
  25. 64:01:01:31 · New facilities refund -- Documentation to support claim
  26. 64:01:01:32 · Electronic or digital signature
  27. 64:01:01:33 · Application for direct payment permit
  28. 64:01:01:34 · Qualification process and requirements for direct payment…
  29. 64:01:01:35 · Record keeping requirements for direct payment permit…
  30. 64:01:01:36 · Reporting of tax for direct payment permit holders
  31. 64:01:01:37 · Certain transactions not permitted for direct payment…
  32. 64:01:01:38 · Duties of direct payment permit holders
  33. 64:01:01:39 · Responsibilities of vendors selling to direct payment…
  34. 64:01:01:40 · Payment of municipal taxes for direct payment permit…
  35. 64:01:01:41 · Revocation of direct payment permit
  36. 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
  37. 64:01:01:43 · Maintenance and access to taxpayer records
  38. 64:01:01:44 · Requirements for machine-sensible records
  39. 64:01:01:45 · Requirements for electronic data interchange
  40. 64:01:01:46 · Description of process that creates records
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