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.
Source: 28 SDR 69, effective November 21, 2001.
General Authority:SDCL 10-46-67.
Law Implemented:SDCL 10-46-67.
Back to 64:01:01