§ 10-59-48 Unpaid taxes not subject to disclosure.

SD Codified L § 10-59-48 (2019) (N/A)
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10-59-48. Unpaid taxes not subject to disclosure. No unpaid taxes are subject to disclosure described in § 10-59-46 if:

(1) A written agreement for payment exists without default between the person and the department; or

(2) The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings.Source: SL 2012, ch 75, § 3.