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.
Source: SL 2003, ch 58, ยง15.
Structure South Dakota Codified Laws
Chapter 33A - Taxation Of Telecommunications Companies
Section 10-33A-1 - Definitions.
Section 10-33A-2 - "Telecommunications service" defined.
Section 10-33A-3 - Gross receipts defined.
Section 10-33A-5.1 - Disposition of revenues--County telecommunications gross receipts fund created.
Section 10-33A-6.1 - Distribution of moneys.
Section 10-33A-7 - Companies subject to tax to apply for tax license--Contents.
Section 10-33A-8 - Issuance of tax license--Validity.
Section 10-33A-15 - Records to be kept by company--Subject to inspection--Retention period.
Section 10-33A-16 - Promulgation of rules--Scope.
Section 10-33A-17 - Violation of chapter as criminal offense--Classification.
Section 10-33A-19 - Certain property of telecommunications company exempt from property taxes.
Section 10-33A-20 - Chapter not applicable to certain tax-exempt property.