The manner in which the department is provided access to machine-sensible records as required in § 64:01:01:43 may be satisfied through a variety of means that shall take into account a taxpayer's facts and circumstances through consultation with the taxpayer. Any costs associated with providing access to machine-sensible records are the taxpayer's responsibility.

1. (1) Arrange to provide the department with the hardware, software, and personnel resources to access the machine-sensible records;
2. (2) Arrange for a third party to provide the hardware, software, and personnel resources necessary to access the machine-sensible records;
3. (3) Convert the machine-sensible records to a standard record format specified by the department, including copies of files, on a medium that is agreed to by the department; or
4. (4) Negotiate with the department on other means of providing access to the machine-sensible records.

The taxpayer shall provide access by using one or more of the following means:

Source: 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006.

General Authority: SDCL 10-45-47.1(4) , 10-45D-13(4) , 10-46-35.1(4) , 10-46A-19(4) , 10-46B-18(4) , 10-46E-11(4), 10-47B-2 , 10-52A-7(4).

Law Implemented: SDCL 10-45-45 , 10-45D-12 , 10-46-39 , 10-46A-7 , 10-46B-6 , 10-46E-8, 10-47B-157 , 10-52A-6.