ARSD § 64:01:01:43 — Maintenance and access to taxpayer records

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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.