ARSD § 64:01:01:48 — Access to machine-sensible records

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64:01:01:48.
Access to machine-sensible records. The manner in which the department is
provided access to machine-sensible records as required in § 64:01:01:43
may be satisfied through a variety of means that shall take into account a
taxpayer's facts and circumstances through consultation with the taxpayer. Any
costs associated with providing access to machine-sensible records are the
taxpayer's responsibility.
The taxpayer shall provide access by
using one or more of the following means:
(1) Arrange to provide the
department with the hardware, software, and personnel resources to access the
machine-sensible records;
(2) Arrange for a third
party to provide the hardware, software, and personnel resources necessary to
access the machine-sensible records;
(3) Convert the
machine-sensible records to a standard record format specified by the
department, including copies of files, on a medium that is agreed to by the
department; or
(4) Negotiate with the
department on other means of providing access to the machine-sensible records.