ARSD § 64:01:01:42 — Definitions of terms used in recordkeeping and retention regulations

lrpr14533
lrpr14296
2
1
2006-06-30T16:36:00Z
2006-06-30T16:36:00Z
1
255
1458
State of South Dakota
12
3
1710
10.4219
Clean
MicrosoftInternetExplorer4
64:01:01:42. Definitions of terms used in recordkeeping and
retention regulations. Terms used in §§ 64:01:01:43 to 64:01:01:51,
inclusive, mean:
(1) "Database
management system," a software system that controls, relates, retrieves,
and provides accessibility to data stored in a database;
(2) "Electronic data
interchange" or "EDI technology," the computer-to-computer
exchange of business transactions in a standardized structured electronic
format;
(3) "Hard copy,"
any documents, records, reports, or other data printed on paper;
(4) "Machine-sensible
record," a collection of related information in an electronic format.
Machine-sensible records do not include hard-copy records that are created or
recorded on paper or stored in or by an imaging system such as microfilm,
microfiche, or storage-only imaging systems;
(5) "Storage-only
imaging system," a system of computer hardware and software that provides
for the storage, retention, and retrieval of documents originally created on
paper. It does not include any system, or part of a system, that manipulates or
processes any information or data contained on the document in any manner other
than to reproduce the document in hard copy or as an optical image;
(6) "Taxpayer,"
any person subject to any of the taxes or fees provided for in SDCL chapters 10-45 , 10-45D , 10-46 , 10-46A , 10-46B , 10-47B , and 10-52A.