S.D. Admin. R. 64:01:01:28

Current through Register Vol. 51, page 56, November 4, 2024
Section 64:01:01:28 - Audit review

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.

S.D. Admin. R. 64:01:01:28

17 SDR 4, effective 7/18/1990; 20 SDR 103, effective 1/10/1994; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1, 10-46-35.1, 10-46A-19, 10-46B-18.

Law Implemented: SDCL 10-59-1, 10-59-4, 10-59-8.