S.D. Admin. R. 64:01:01:47

Current through Register Vol. 51, page 57, November 12, 2024

Section 64:01:01:47 - Maintenance of machine-sensible records

The department recommends but does not require that taxpayers refer to the National Archives and Record Administration's (NARA) standards for guidance on the maintenance and storage of electronic records, such as the labeling of records, the location and security of the storage environment, the creation of back-up copies, and the use of periodic testing to confirm the continued integrity of the records.

The taxpayer's computer hardware or software shall accommodate the extraction and conversion of retained machine-sensible records in a standard record format that will facilitate use of the records by the department during an examination.

The following specific documentation is required for machine-sensible records retained pursuant to this section:

(1) Record formats or layouts;

(2) Field definitions (including the meaning of all codes used to represent information);

(3) File descriptions (e.g., data set name); and

(4) Detailed charts of accounts and account descriptions.

S.D. Admin. R. 64:01:01:47

28 SDR 178, effective 7/1/2002; 32 SDR 225, effective 7/3/2006.

General Authority: SDCL 10-45-47.1(4), 10-45D-13(4), 10-46-35.1(4), 10-46A-19(4), 10-46B-18(4), 10-46E-11(4), 10-47B-2, 10-52A-7(4).

Law Implemented: SDCL 10-45-45, 10-45D-12, 10-46-39, 10-46A-7, 10-46B-6, 10-46E-8, 10-47B-157, 10-52A-6.

Collateral Reference: The NARA standards may be found at 36 C.F.R., Part 1234, July 1, 1995, edition.