S.D. Admin. R. 64:01:01:48

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

Section 64:01:01:48 - Access to machine-sensible records

The manner in which the department is provided access to machine-sensible records as required in § 64:01:01:43 may be satisfied through a variety of means that shall take into account a taxpayer's facts and circumstances through consultation with the taxpayer. Any costs associated with providing access to machine-sensible records are the taxpayer's responsibility.

The taxpayer shall provide access by using one or more of the following means:

(1) Arrange to provide the department with the hardware, software, and personnel resources to access the machine-sensible records;

(2) Arrange for a third party to provide the hardware, software, and personnel resources necessary to access the machine-sensible records;

(3) Convert the machine-sensible records to a standard record format specified by the department, including copies of files, on a medium that is agreed to by the department; or

(4) Negotiate with the department on other means of providing access to the machine-sensible records.

S.D. Admin. R. 64:01:01:48

28 SDR 178, effective 7/1/2002; 32 SDR 225, effective 7/3/2006.

General Authority: SDCL 10-45-47.1(4), 10-45D-13(4), 10-46-35.1(4), 10-46A-19(4), 10-46B-18(4), 10-46E-11(4), 10-47B-2, 10-52A-7(4).

Law Implemented: SDCL 10-45-45, 10-45D-12, 10-46-39, 10-46A-7, 10-46B-6, 10-46E-8, 10-47B-157, 10-52A-6.