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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - Uniform Administration Of Certain State Taxes
§ 10-59-48 Unpaid taxes not subject to disclosure.
Universal Citation: SD Codified L § 10-59-48 (2017)
10-59-48. Unpaid taxes not subject to disclosure. No unpaid taxes are subject to disclosure described in § 10-59-46 if:
(1) A written agreement for payment exists without default between the person and the department; or
(2) The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings.
Source: SL 2012, ch 75, § 3.
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