Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 1 - DEPARTMENT OF REVENUE
Section 10-1-28.2 - Lists compiled by department confidential-Unauthorized disclosure as misdemeanor

S.D. Codified Laws § 10-1-28.2

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Current through the 2024 Legislative Session
Section 10-1-28.2 - Lists compiled by department confidential-Unauthorized disclosure as misdemeanor

All lists of taxpayers, licensees, or applicants compiled by the Department of Revenue are confidential except licensees which were licensed under the provisions of chapter 10-47B, 32-6B, 32-6C, 32-7A, or 32-7B. It is a Class 2 misdemeanor to disclose any such list except to the extent necessary to carry out the official duties of the department.

SDCL 10-1-28.2

SL 1978, ch 70, § 5; SL 1997, ch 182, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2013, ch 41, §1.