<html> <head> <title>Rule 12:79:07:03 Cost of audit.</title> <META NAME="Keywords" Content="Administrative Rules 12:79:07:03"> <META NAME="Description" Content="Administrative Rules 12:79:07:03 Cost of audit."> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 15 (filtered)"> <title>CHAPTER 12:79:06</title> <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;} p.MsoEnvelopeAddress, li.MsoEnvelopeAddress, div.MsoEnvelopeAddress {margin-top:0in; margin-right:0in; margin-bottom:0in; margin-left:2.0in; margin-bottom:.0001pt; font-size:12.0pt; font-family:"Arial",sans-serif;} p.MsoEnvelopeReturn, li.MsoEnvelopeReturn, div.MsoEnvelopeReturn {margin:0in; margin-bottom:.0001pt; font-size:10.0pt; font-family:"Arial",sans-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>12:79:07:03.&nbsp;&nbsp;Cost of audit.</b> There is no charge for one audit per year of licensed marketers, producers, and processors. There is no charge for more than one audit per year for producers. For each additional audit per year of a licensed marketer or licensed processor, the marketer or processor shall pay a fee of $300. If a person is both a marketer and a producer, the audit fee for a marketer will apply and be collected. There is no separate charge for expenses, such as mileage, meals, or lodging.</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> 32 SDR 31, effective August 29, 2005; SL 2019, ch 235, &#167;&nbsp;37 and 38, effective April 14, 2019.</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 </span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>1-53-43</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>(2)(4).</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 </span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>1-53-40</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>, </span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>1-53-43</span><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>(2)(4).</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>