South Dakota Codified Laws 58-4-50. Definitions
Current as of: 2023 | Check for updates
|
Other versions
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;
Terms Used In South Dakota Codified Laws 58-4-50
- written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2
(2) “Returns,” all tax returns, tax reports or claims for refund which are filed with the division.
Source: SL 2012, ch 242, § 2.