ARSD § 64:01:01:49 — Taxpayer creation of machine-sensible records for department examination and responsibility for records

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64:01:01:49. Taxpayer creation of machine-sensible records
for department examination and responsibility for records. A taxpayer may
create files solely for the use of the department. The taxpayer shall document
the process that created the separate file to show the relationship between
that file and the original records.
A taxpayer may contract with a third
party to provide custodial or management services of the records. The contract
does not relieve the taxpayer of its responsibility to maintain records.