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48:02:06:05Record keeping requirements.

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

Operators shall retain audit information that includes an electronic or paper duplicate of all ticket vouchers and transactions required to be recorded by § 48:02:08:05(1), (2), (3), (4), (5), (6), and (9). The audit information shall be kept for a period of three years, identified by machine, and stored in a secure area.

Source: 16 SDR 27, effective August 18, 1989; 37 SDR 215, effective May 31, 2011; 49 SDR 51, effective November 27, 2022.