42-1105

42-1105. Taxpayer identification, verification
and records; retention

A. The federal taxpayer identification number, assigned pursuant to section 6109 of
the internal revenue code, is the taxpayer identifier for purposes of the taxes
administered pursuant to this article. Each person who is required to make a return,
statement or other document shall include the identifier in order to secure the person's
proper identification. If the return, statement or other document is made,
electronically or otherwise, by another person on behalf of the taxpayer, the taxpayer
shall furnish the identifier to the other person, and the person shall furnish both the
taxpayer's identifier and his own identifier with the return, statement or document.

B. The department may prescribe by administrative rule alternative methods for
signing, subscribing or verifying a return, statement or other document required or
authorized to be filed with the department that have the same validity and consequence as
the actual signature or written declaration of the taxpayer or other person required to
sign, subscribe or verify the return, statement or other document. While the department
is adopting a rule prescribing alternative methods for signing, subscribing or verifying
a return, statement or other document, the director, by tax ruling, may waive the
requirement of a signature for a particular type or class of return, statement or other
document required to be filed with the department. For purposes of this subsection, "tax
ruling" has the same meaning prescribed in section 42-2052.

C. A person who is a return preparer or an electronic return preparer shall furnish
a completed copy of the return, statement or other document to the taxpayer no later than
the time the return, statement or other document is presented for the taxpayer's
signature.

D. Except as provided in section 42-3010, every person who is subject to the taxes
administered pursuant to this article shall keep and preserve copies of filed tax
returns, including any attachments to the tax return, any signature documents used for
the tax return, suitable records and other books and accounts necessary to determine the
tax for which the person is liable for the period prescribed in section 42-1104. The
books, records and accounts shall be open for inspection at any reasonable time by the
department or its authorized agent.

E. Except as provided in section 42-3010, a return preparer or electronic return
preparer shall keep copies of the return, statement or other document for six years for
transaction privilege and use tax returns and four years for all other returns,
statements and other documents following the date on which the return, statement or other
document was due to be filed or was presented to the taxpayer for signature, whichever is
later.

F. Except as provided in section 42-3010, the department may require by
administrative rule electronic return preparers to keep for each prepared return,
statement or other document the following documents for six years for transaction
privilege and use tax returns and four years for all other returns, statements and other
documents following the later of either the date on which the return, statement or other
document was due to be filed with the department or was presented to the taxpayer for
signature:

1. The signature document or tax return form bearing the taxpayer's original
signature in a manner prescribed by the department by administrative rule or tax ruling.

2. Any attachments to the return, statement or other document required to be
submitted to the department if the return, statement or other document had not been
electronically transmitted to the department.

G. The operator of a swap meet, flea market, fair, carnival, festival, circus or
other transient selling event shall maintain a current list of vendors conducting
business on the premises as sellers. The list shall include each vendor name, business
name and business address. On written notice the department may require an operator to
submit a copy of the list at any time to the department.

H. For at least the period of time prescribed by section 42-1104, the department
shall retain records pursuant to sections 41-1346 through 41-1349 and 41-1351.