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20:18:22Accounting Regulations

Chapter · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

Rulemaking activity

Racing Rules - Changes Gaming Rules - ChangesEffective
Gaming RulesEffective

Sections (23)

20:18:22:02Audit procedures -- Appeal.
20:18:22:03Procedure for reporting and paying gaming taxes
20:18:22:04Accounting records.
20:18:22:05Records of ownership -- Corporations.
20:18:22:06Partnership or association records.
20:18:22:07Sole proprietor records.
20:18:22:08Record retention
20:18:22:09Standard financial statements.
20:18:22:10Audited financial statements -- Requirements for
20:18:22:11Reviewed or audited financial statements -- Time
20:18:22:12Adjusted gross revenue computations.
20:18:22:13Transferred to § 20:18:12.
20:18:22:14Transferred to § 20:18:12.
20:18:22:15Transferred to § 20:18:12.
20:18:22:16Petitions for redetermination of taxes --
20:18:22:17Claims for refunds -- Procedures.
20:18:22:18Transferred to § 20:18:17:01.
20:18:22:19Tax forms.
20:18:22:20Transferred to § 20:18:20.
20:18:22:21Transferred to § 20:18:20.
20:18:22:22No deduction from gross proceeds for promotional
20:18:22:23Non-cashable promo play.
20:18:22:24Transferred to § 20:18:20.