Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 01 - State Department Of Revenue And Regulation > Section 10-1-28.9 - Disclosure of federal taxpayer information in judicial or administrative proceedings.

Section 10-1-28.9 - Disclosure of federal taxpayer information in judicial or administrative proceedings.

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, § 4.