<html> <head> <title>Rule 64:75:01:03 Inspection of records.</title> <META NAME="Keywords" Content="Administrative Rules 64:75:01:03"> <META NAME="Description" Content="Administrative Rules 64:75:01:03 Inspection of records."> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 15 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} @font-face {font-family:Times; panose-1:2 2 6 3 5 4 5 2 3 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; font-size:10.0pt; font-family:"Times",serif;} a:link, span.MsoHyperlink {color:blue; text-decoration:underline;} a:visited, span.MsoHyperlinkFollowed {color:purple; text-decoration:underline;} .MsoChpDefault {font-size:10.0pt;} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.25in 1.0in 1.25in;} div.WordSection1 {page:WordSection1;} --> </style> </head> <body lang=EN-US link=blue vlink=purple> <div class=WordSection1> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:75:01:03.&nbsp;&nbsp;Inspection of records.</b> Each wholesale licensee shall keep and make available to the secretary during regular business hours, business records, including executive and supervisory personnel expense vouchers; sales promotional expense records for each month during the current year; salesmen incentive and contest expenses for each month of the current year, showing the number of salesmen and the amount earned by such salesmen and the amount spent per case on each brand on each incentive or contest; check register; purchase journal; sales journal and credit memoranda; detailed record of disposition of samples, showing samples used on which the </span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>alcohol excise</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> tax was paid and samples used on which the </span><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>alcohol excise</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> tax was not paid; shipping manifests on alcoholic beverages received, sales invoices and ledger accounts; and current financial statements certified by a public accountant.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, &#167;&nbsp;1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=35-10-1">35-10-1</A></span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>(9)(10)(11)</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=35-10-1">35-10-1(7)</A></span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>(9)(10)(11)</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt; font-family:"Times New Roman",serif'>&nbsp;</span></p> </div> </body> </html>