64:01:01:42.  Definitions of terms used in recordkeeping and retention regulations. Terms used in §§ 64:01:01:43 to 64:01:01:51, inclusive, mean:

          (1)  "Database management system," a software system that controls, relates, retrieves, and provides accessibility to data stored in a database;

          (2)  "Electronic data interchange" or "EDI technology," the computer-to-computer exchange of business transactions in a standardized structured electronic format;

          (3)  "Hard copy," any documents, records, reports, or other data printed on paper;

          (4)  "Machine-sensible record," a collection of related information in an electronic format. Machine-sensible records do not include hard-copy records that are created or recorded on paper or stored in or by an imaging system such as microfilm, microfiche, or storage-only imaging systems;

          (5)  "Storage-only imaging system," a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper. It does not include any system, or part of a system, that manipulates or processes any information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image;

          (6)  "Taxpayer," any person subject to any of the taxes or fees provided for in SDCL chapters 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-47B, and 10-52A.

          Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 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.