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Download Rule 64:01:01:35 in Microsoft Word Format Printer Friendly

          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.

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