South Dakota Statutes
§ 10-33A-15 — Records to be kept by company--Subject to inspection--Retention period.
Any telecommunications company subject to the telecommunications gross receipts tax shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the department to determine the amount of tax due. The records shall be preserved for a period of three years unless the secretary, in writing, authorized their destruction or disposal at an earlier date.
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South Dakota § 10-33A-15 (Records to be kept by company--Subject to inspection--Retention period.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Dakota Systems, Inc. v. Viken
2005 SD 27 (South Dakota Supreme Court, 2005)
Legislative History
SL 2003, ch 58, § 15.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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