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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-45

Records preserved by persons subject to tax--Inspection by department

Official textsdlegislature.gov

Every person subject to tax under this chapter shall keep records and books of all receipts and sales, together with invoices, bills of lading, copies of bills of sale, and other pertinent papers and documents. Such books and records and other papers and documents shall, at all times during business hours of the day, be subject to inspection by the secretary of revenue or his duly authorized agents and employees to determine the amount of tax due. Such books and records shall be preserved for a period of three years unless the secretary of revenue, in writing, authorized their destruction or disposal at an earlier date.

Last amended: Source: SDC 1939, § 57.3311; SL 1967, ch 329 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-45-20 · Exemptions applied to taxable services
  2. 10-45-21 · Tax additional to other occupation and privilege taxes
  3. 10-45-22 · Addition of tax to price of product or service
  4. 10-45-23 · Schedule for collection of tax from consumer
  5. 10-45-24 · Application for retailer permit--Contents and…
  6. 10-45-25 · Issuance of retailer permit--Limited to person and place…
  7. 10-45-26 · Refusal of permit to delinquent taxpayer--Bond to secure…
  8. 10-45-27 · 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10,…
  9. 10-45-28 · 10-45-28. Repealed by SL 2007, ch 65, § 2
  10. 10-45-29 · Deduction allowed for sales refunds
  11. 10-45-30 · Bad debts--Deduction from amount upon which tax is…
  12. 10-45-31 · Receipts not issued for taxes remitted
  13. 10-45-32 · 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
  14. 10-45-34 · 10-45-34. Repealed by SL 2010, ch 69, § 5
  15. 10-45-35 · Appeals from decisions of secretary
  16. 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
  17. 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
  18. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  19. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  20. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  21. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  22. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  23. 10-45-47 · 10-45-47. Superseded
  24. 10-45-48 · 10-45-48. Repealed by SL 1984, ch 86, § 2
  25. 10-45-49 · 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
  26. 10-45-52 · Tax proceeds credited to general fund
  27. 10-45-53 · 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
  28. 10-45-55 · Personal liability of officers, managers, or partners of…
  29. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
  30. 10-45-57 · 10-45-57. Obsolete
  31. 10-45-58 · Materials used by floor laying as purchases for resale
  32. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  33. 10-45-61 · Exemption certificate--Responsibilities of…
  34. 10-45-62 · Exemption of large boats subject to excise tax
  35. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  36. 10-45-64 · Exemption of gaming proceeds
  37. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  38. 10-45-67 · Exemption of natural gas transportation services by pipeline
  39. 10-45-68 · Exemption for the sale of credit card processing services
  40. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
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