S.D. Admin. R. 64:01:01:35

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:01:01:35 - Record keeping requirements for direct payment permit holders

A direct payment permit holder shall maintain all records necessary for a determination of the correct tax liability under SDCL chapters 10-45 and 10-46. All required records must be made available on request by the department or its authorized representative.

S.D. Admin. R. 64:01:01:35

28 SDR 69, effective 11/21/2001.

General Authority: SDCL 10-46-67.

Law Implemented: SDCL 10-46-67.