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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 01 - Department Of Revenue
§ 10-1-28.9 Disclosure of federal taxpayer information in judicial or administrative proceedings.
Universal Citation: SD Codified L § 10-1-28.9 (2017)
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.
Source: SL 1978, ch 69, ยง 4.
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