2014 South Dakota Codified Laws
Title 58 - INSURANCE
Chapter 04 - Enforcement Powers And Proceedings
§ 58-4-50 Definitions.
58-4-50. Definitions. Terms used in §§ 58-4-50 to 58-4-54, inclusive, mean:
(1) "Return information," any information collected, prepared or received by the division which relates to a return, including the nature or amount of a taxpayer's income, receipts, deductions, net worth, tax liability, or deficiencies, or any part of any written determination or background file documents relating to such information. The term does not include data in a form which cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer;
(2) "Returns," all tax returns, tax reports or claims for refund which are filed with the division.
Source: SL 2012, ch 242, § 2.
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