Prior to the issuance of a certificate of assessment, the department shall furnish a taxpayer with a proposed list of taxable items. The taxpayer may review these lists. The department, in its discretion, may hold a closing conference telephonically if a closing conference is requested by the taxpayer. At the closing conference the taxpayer may object to any of the proposed taxable items listed.

Source: 17 SDR 4, effective July 18, 1990; 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995.

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

Law Implemented: SDCL 10-59-1 , 10-59-4 , 10-59-8.