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.

          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.