South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-62-7
Books and records--Inspection--Retention period
Official textsdlegislature.gov
Each person subject to tax under this chapter shall keep records and books of all receipts, together with invoices, and other pertinent papers and documents. The books and records and other papers and documents are, at all times during business hours of the day, subject to inspection by the secretary of revenue or the secretary's agents and employees to determine the amount of tax due. The 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.
Source: view the official text
In this chapter (9 sections)
- 10-62-1 · Definitions
- 10-62-2 · Tax imposed on net revenues
- 10-62-3 · Collection and administration
- 10-62-4 · Filing return and remitting tax--Time for filing and…
- 10-62-5 · Promulgation of rules
- 10-62-6 · Prohibited acts--Misdemeanor or felony
- 10-62-7 · Books and records--Inspection--Retention period
- 10-62-8 · Taxes credited to general fund
- 10-62-9 · Implementation upon receipt of medicaid state plan amendment