ARSD 20:18:22 – Accounting Regulations | Midpage

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Administrative Rules of South Dakota

Chapter 20:18:22

ARSD 20:18:22

Accounting Regulations

20:18:22:01Definitions.20:18:22:02Audit procedures -- Appeal.20:18:22:03Procedure for reporting and paying gaming taxes and fees.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 -- Noncompliance.20:18:22:10Audited financial statements -- Requirements for preparation.20:18:22:11Reviewed or audited financial statements -- Time for submission.20:18:22:12Adjusted gross revenue computations.20:18:22:19Tax forms.20:18:22:22No deduction from gross proceeds for promotional items.20:18:22:23Non-cashable promo play.