South Dakota Codified Laws 10-1-28.1. Confidentiality of return information–Definition of terms
Terms used in §§ 10-1-28.1 to 10-1-28.5, inclusive, mean:
(1) “Department,” the Department of Revenue;
Terms Used In South Dakota Codified Laws 10-1-28.1
- 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) “Return information,” any information collected, prepared or received by the department 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;
(3) “Returns,” all tax returns, tax reports or claims for refund which are filed with the Department of Revenue, except those returns or claims for refund filed under the provisions of chapters 10-28 to 10-38, inclusive;
(4) “Secretary,” the secretary of the Department of Revenue.
Source: SL 1978, ch 70, § 1; SL 1993, ch 76, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.