Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 1 - DEPARTMENT OF REVENUE
Section 10-1-28.9 - Disclosure of federal taxpayer information in judicial or administrative proceedings

S.D. Codified Laws § 10-1-28.9

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Current through the 2024 Legislative Session
Section 10-1-28.9 - Disclosure of federal taxpayer information in judicial or administrative proceedings

Returns and return information may be disclosed in a judicial or administrative proceeding:

(1) If the information is directly related to the resolution of an issue in the proceeding; or
(2) To the extent required by a proper judicial or administrative order.

SDCL 10-1-28.9

SL 1978, ch 69, § 4.