South Dakota Codified Laws 10-1-28.9. Disclosure of federal taxpayer information in judicial or administrative proceedings
Current as of: 2023 | Check for updates
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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.