S.D. Codified Laws § 58-4-54

Current through the 2024 Legislative Session

Section 58-4-54 - Disclosure of premium tax return and return information in judicial or administrative proceeding

A premium tax return and premium tax 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 judicial or administrative order.

SDCL 58-4-54

SL 2012, ch 242, §6.