<html> <head> <title>Rule 64:01:01:35 Record keeping requirements for direct payment permit holders.</title> <META NAME="Keywords" Content="Administrative Rules 64:01:01:35"> <META NAME="Description" Content="Administrative Rules 64:01:01:35 Record keeping requirements for direct payment permit holders."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:01:01:35.&nbsp;&nbsp;Record keeping requirements for direct payment permit holders.</b> A direct payment permit holder shall maintain all records necessary for a determination of the correct tax liability under SDCL chapters <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45">10-45</A> and 10-46. All required records must be made available on request by the department or its authorized representative.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 28 SDR 69, effective November 21, 2001.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-67">10-46-67.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-67">10-46-67.</A></p> </div> </body> </html>