The confirmation number received by the taxpayer from the operator or internet filing in an ETF and ETP transaction must be retained by the taxpayer in the taxpayer's records for at least three years.

Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003.

General Authority: SDCL 10-45-47.1(2) , 10-46-35.1(2) , 10-46A-19(2) , 10-46B-18(2).

Law Implemented: SDCL 10-45-45 , 10-59-32.