ARSD 20:18:21:24. Transferred to § 20:18:12.01:15

CHAPTER 20:18:22 ACCOUNTING REGULATIONS Section 20:18:22:01 Definitions. 20:18:22:02 Audit procedures -- Appeal. 20:18:22:03 Procedure for reporting and paying gaming taxes and fees. 20:18:22:04 Accounting records. 20:18:22:05 Records of ownership -- Corporations. 20:18:22:06 Partnership or association records. 20:18:22:07 Sole proprietor records. 20:18:22:08 Record retention -- Noncompliance. 20:18:22:09 Repealed. 20:18:22:10 Audited financial statements -- Requirements for preparation. 20:18:22:11 Reviewed or audited financial statements -- Time for submission. 20:18:22:12 Adjusted gross revenue computations. 20:18:22:13 Transferred. 20:18:22:14 Transferred. 20:18:22:15 Transferred. 20:18:22:16 Repealed. 20:18:22:17 Repealed. 20:18:22:18 Transferred. 20:18:22:19 Tax forms. 20:18:22:20 Transferred. 20:18:22:21 Transferred. 20:18:22:22 No deduction from gross proceeds for promotional items. 20:18:22:23 Non-cashable promo play. 20:18:22:24 Transferred.