<html> <head> <title>Rule 64:01:01:28 Audit review.</title> <META NAME="Keywords" Content="Administrative Rules 64:01:01:28"> <META NAME="Description" Content="Administrative Rules 64:01:01:28 Audit review."> <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>64:01:01:28.&nbsp;&nbsp;Audit review.</b> Prior to the issuance of a certificate of assessment, the department shall furnish a taxpayer with a proposed list of taxable items. The taxpayer may review these lists. The department, in its discretion, may hold a closing conference telephonically if a closing conference is requested by the taxpayer. At the closing conference the taxpayer may object to any of the proposed taxable items listed.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 17 SDR 4, effective July 18, 1990; 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">10-46-35.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46A-19">10-46A-19</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46B-18">10-46B-18.</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=10-59-1">10-59-1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-59-4">10-59-4</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-59-8">10-59-8.</A></p> </div> </body> </html>