S.D. Admin. R. 64:01:01:27

Current through Register Vol. 51, page 57, November 12, 2024

Section 64:01:01:27 - Taxpayer to retain confirmation number from ETF and ETP transactions for three years

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.

S.D. Admin. R. 64:01:01:27

17 SDR 4, effective 7/18/1990; 21 SDR 219, effective 7/1/1995; 29 SDR 177, effective 7/2/2003.

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.