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.

General Authority: SDCL 10-46-67.

Law Implemented: SDCL 10-46-67.