LegalFix
Sign In

§ 10-1-28.9 Disclosure of federal taxpayer information in judicial or administrative proceedings.

SD Codified L § 10-1-28.9 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

10-1-28.9. Disclosure of federal taxpayer 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 69, § 4.

Previous Section
§ 10-1-28.8 Persons to whom federal taxpayer information may be disclosed--Purposes.
Next Section
§ 10-1-29 Payment of expense for enforcement of petroleum products law.