ARSD § 64:01:01:47 — Maintenance of machine-sensible records

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64:01:01:47. Maintenance of machine-sensible records. The
department recommends but does not require that taxpayers refer to the National
Archives and Record Administration's (NARA) standards for guidance on the
maintenance and storage of electronic records, such as the labeling of records,
the location and security of the storage environment, the creation of back-up
copies, and the use of periodic testing to confirm the continued integrity of
the records.
The taxpayer's computer hardware or
software shall accommodate the extraction and conversion of retained
machine-sensible records in a standard record format that will facilitate use
of the records by the department during an examination.
The following specific documentation
is required for machine-sensible records retained pursuant to this section:
(1) Record formats or
layouts;
(2) Field definitions
(including the meaning of all codes used to represent information);
(3) File descriptions
(e.g., data set name); and
(4) Detailed charts of accounts
and account descriptions.