64:01:01:28.  Audit review. Prior to the issuance of a certificate of assessment, the department shall furnish a taxpayer with a proposed list of taxable items. The taxpayer may review these lists. The department, in its discretion, may hold a closing conference telephonically if a closing conference is requested by the taxpayer. At the closing conference the taxpayer may object to any of the proposed taxable items listed.

          Source: 17 SDR 4, effective July 18, 1990; 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995.

          General Authority:SDCL 10-45-47.1, 10-46-35.1, 10-46A-19, 10-46B-18.

          Law Implemented:SDCL 10-59-1, 10-59-4, 10-59-8.