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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:29:04:06

Paper record retention required--Retention period established--Records subject to department inspection

Official textsdlegislature.gov

An approved entity shall ensure the retention of original paper documents, if not held electronically at the time of transfer, for a period of at least five years. The approved entity shall make these records available upon request for department inspection during business hours.

Last amended: Source: 52 SDR 107, effective May 25, 2026 . General Authority: SDCL 32-3-57 (9)(11). Law Implemented: SDCL 32-3-69.1 , 32-3-70 .

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In this chapter (40 sections)
  1. 64:26:04:17 · Repealed
  2. 64:26:04:18 · Repealed
  3. 64:26:04:19 · Repealed
  4. 64:26:04:20 · Repealed
  5. 64:26:04:21 · Repealed
  6. 64:26:04:22 · Repealed
  7. 64:26:04:23 · Repealed
  8. 64:26:04:24 · Repealed
  9. 64:26:04:25 · Repealed
  10. 64:26:04:26 · Repealed
  11. 64:26:04:27 · Repealed
  12. 64:26:04:28 · Federal income tax deductible -- Other income, privilege,…
  13. 64:28:04:01 · Application requirements when vehicle is purchased from…
  14. 64:28:04:02 · Repealed
  15. 64:28:04:03 · Repealed
  16. 64:29:04:01 · Definitions
  17. 64:29:04:02 · ERT provider application--Contents--Contract required
  18. 64:29:04:03 · ERT provider annual fee--Due upon execution of the…
  19. 64:29:04:04 · Responsibility for technical costs--Threshold established
  20. 64:29:04:05 · Collection of state fees and taxes--Remittance to the…
  21. 64:29:04:06 · Paper record retention required--Retention period…
  22. 64:29:04:07 · Compliance with technical requirements
  23. 64:30:04:01 · Plate design and storage
  24. 64:30:04:02 · Duplicate replacement or assigned plate
  25. 64:30:04:03 · Lost assigned plate
  26. 64:30:04:04 · Removal of damaged manufacturer's plate
  27. 64:75:04:01 · Invoice required
  28. 64:75:04:02 · Wholesale payment terms -- malt beverage exception
  29. 64:75:04:03 · Retail delinquency
  30. 64:75:04:04 · Notice of delinquency
  31. 64:75:04:05 · Disputed delinquency
  32. 64:75:04:06 · Granting financial assistance to licensees
  33. 64:75:04:07 · Repealed
  34. 64:75:04:08 · Repealed
  35. 64:75:04:09 · Commercial bribery
  36. 64:75:04:10 · Alcoholic beverages as samples -- Consumer advertising…
  37. 64:75:04:11 · Repealed
  38. 64:75:04:12 · Sale and delivery in entirety
  39. 64:75:04:13 · Advertising
  40. 64:75:04:14 · Industry relations
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