2011 South Dakota Code
Title 10 TAXATION
Chapter 01. Department Of Revenue
§10-1-28.8 Persons to whom federal taxpayer information may be disclosed--Purposes.
10-1-28.8. Persons to whom federal taxpayer information may be disclosed--Purposes. Federal taxpayer information may be disclosed to:
(1) The taxpayer who is required to submit the information to the state, or his designee appointed in writing;
(2) Officers, employees, or legal representatives of the state agency or department receiving or collecting the information, but only to the extent necessary to carry out their official duties; and
(3) Officers, employees, or legal representatives of any state agency or department for a civil or criminal law enforcement activity if the head of the agency or department has made a written request to the department having the information in which is specified the particular information desired and the law enforcement activity for which the information is sought.
Source: SL 1978, ch 69, § 3.
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