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§ 10-1-28.7 Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.

SD Codified L § 10-1-28.7 (2019) (N/A)
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10-1-28.7. Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor. All federal taxpayer information is confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with § 10-1-28.8 or 10-1-28.9.

Source: SL 1978, ch 69, § 2.

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§ 10-1-28.6 Federal taxpayer information defined.
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§ 10-1-28.8 Persons to whom federal taxpayer information may be disclosed--Purposes.