ARSD § 64:01:01:50 — Requirements for conversion of hard-copy records to an imaging system

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2006-06-30T16:36:00Z
2006-06-30T16:36:00Z
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State of South Dakota
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64:01:01:50. Requirements for conversion of hard-copy records
to an imaging system. For purposes of storage and retention, taxpayers may
convert hard-copy documents received or produced in the normal course of
business and required to be retained under this regulation to microfilm,
microfiche, or other storage-only imaging systems and may discard the original
hard-copy documents, provided the conditions of this section are met. Documents
which may be stored on these media include general books of account, journals,
voucher registers, general and subsidiary ledgers, and supporting records of
details, such as sales invoices, purchase invoices, exemption certificates, and
credit memoranda.
Microfilm, microfiche, and other
storage-only imaging systems shall meet the following requirements:
(1) Documentation
establishing the procedures for converting the hard-copy documents to
microfilm, microfiche, or other storage-only imaging system must be maintained
and made available on request. The documentation shall, at a minimum, contain a
sufficient description to allow an original document to be followed through the
conversion system as well as internal procedures established for inspection and
quality assurance;
(2) Procedures must be
established for the effective identification, processing, storage, and
preservation of the stored documents and for making the stored documents
available for the period they are required to be retained;
(3) Upon request by the
department, a taxpayer must provide facilities and equipment for reading,
locating, and reproducing any documents maintained on microfilm, microfiche, or
other storage-only imaging system;
(4) Whether displayed on
equipment or reproduced on paper, the documents must exhibit a high degree of
legibility and readability. For this purpose, legibility is defined as the
quality of a letter or numeral that enables the observer to identify it
positively and quickly to the exclusion of all other letters or numerals.
Readability is defined as the quality of a group of letters or numerals being
recognizable as words or complete numbers;
(5) All data stored on
microfilm, microfiche, or other storage-only imaging systems must be maintained
and arranged in a manner that permits the location of any particular record;
and
(6) If the department
determines that the microfilm, microfiche, or other storage-only imaging system
lacks authenticity or integrity the department is not required to use the
microfilm, microfiche, or other storage-only imaging system.