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§ 10-1-28.5 Disclosure of return information in judicial or administrative proceedings.

SD Codified L § 10-1-28.5 (2019) (N/A)
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10-1-28.5. Disclosure of return 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 70, § 4.

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§ 10-1-28.4 Persons to whom return information may be disclosed--Purposes.
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