Maintenance and access to taxpayer records

lrpr14533 lrpr14296
2
0
2006-06-30T16:36:00Z
2006-06-30T16:36:00Z
1
129
736
State of South Dakota
6
1
864
10.4219
Clean
MicrosoftInternetExplorer4
64:01:01:43. Maintenance and access to taxpayer records.
A taxpayer shall maintain all records necessary to make a determination of the correct tax liability. The records shall include: records and books of account for all receipts and sales, invoices, bills of lading, copies of bills of sale, and other pertinent papers and documents.
If a taxpayer retains records in both machine-sensible and hard-copy formats, the taxpayer shall make the records available to the department in machine-sensible format upon request by the department.

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 , 10-47B-157 , 10-46E-8, 10-52A-6.

Source: view the official text

In this chapter (40 sections)

Full table of contents →