A direct payment permit holder shall maintain all records necessary for a determination of the correct tax liability under SDCL chapters 10-45 and 10-46. All required records must be made available on request by the department or its authorized representative.
S.D. Admin. R. 64:01:01:35
General Authority: SDCL 10-46-67.
Law Implemented: SDCL 10-46-67.