South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:01:01:35
Record keeping requirements for direct payment permit holders
Official textsdlegislature.gov
64:01:01:35. Record keeping requirements for direct payment permit holders. A direct payment permit holder shall maintain all records necessary for a determination of the correct tax liability under SDCL chapters 10-45 and 10-46. All required records must be made available on request by the department or its authorized representative.
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In this chapter (40 sections)
- 64:01:01:15 · Repealed
- 64:01:01:16 · Evidence receivable
- 64:01:01:17 · Repealed
- 64:01:01:18 · Void
- 64:01:01:19 · Forms
- 64:01:01:20 · Reduction or abatement of taxes, interest, or penalties…
- 64:01:01:21 · Electronic tax payments (ETP) and electronic tax filings…
- 64:01:01:22 · Use of fedwire in emergencies
- 64:01:01:23 · Use of check in emergencies
- 64:01:01:24 · Repealed
- 64:01:01:25 · Notice of change in bank or account number
- 64:01:01:26 · Dishonored transaction -- Fee
- 64:01:01:27 · Taxpayer to retain confirmation number from ETF and ETP…
- 64:01:01:28 · Audit review
- 64:01:01:29 · New facilities refund or delay in payment -- Commencement…
- 64:01:01:30 · New facilities refund -- Application for permit
- 64:01:01:31 · New facilities refund -- Documentation to support claim
- 64:01:01:32 · Electronic or digital signature
- 64:01:01:33 · Application for direct payment permit
- 64:01:01:34 · Qualification process and requirements for direct payment…
- 64:01:01:35 · Record keeping requirements for direct payment permit…
- 64:01:01:36 · Reporting of tax for direct payment permit holders
- 64:01:01:37 · Certain transactions not permitted for direct payment…
- 64:01:01:38 · Duties of direct payment permit holders
- 64:01:01:39 · Responsibilities of vendors selling to direct payment…
- 64:01:01:40 · Payment of municipal taxes for direct payment permit…
- 64:01:01:41 · Revocation of direct payment permit
- 64:01:01:42 · Definitions of terms used in recordkeeping and retention…
- 64:01:01:43 · Maintenance and access to taxpayer records
- 64:01:01:44 · Requirements for machine-sensible records
- 64:01:01:45 · Requirements for electronic data interchange
- 64:01:01:46 · Description of process that creates records
- 64:01:01:47 · Maintenance of machine-sensible records
- 64:01:01:48 · Access to machine-sensible records
- 64:01:01:49 · Taxpayer creation of machine-sensible records for…
- 64:01:01:50 · Requirements for conversion of hard-copy records to an…
- 64:01:01:51 · Effect of maintaining machine-sensible records on…
- 64:01:01:52 · Effective date of rate changes
- 64:01:01:53 · Effective date local rate changes -- Sales from…
- 64:02:01:01 · Definitions