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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 01 - Department Of Revenue
§ 10-1-28.6 Federal taxpayer information defined.
Universal Citation: SD Codified L § 10-1-28.6 (2017)
10-1-28.6. Federal taxpayer information defined. Federal taxpayer information means a federal tax return or portion thereof, or information reflected thereon, which the state requires a taxpayer to attach to, or include in, any state tax return. The term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
Source: SL 1978, ch 69, ยง 1.
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