South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:01:01:42

Definitions of terms used in recordkeeping and retention regulations

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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.

Last amended: Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4). Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-46E-8, 10-47B-157 , 10-52A-6.

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