South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:29:04:06 — Paper record retention required--Retention period established--Records subject to department inspection

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 .

Source: official text