64:01:01:35Record keeping requirements for direct payment
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
permit holders. 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.
Source: 28 SDR 69, effective November 21, 2001.