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§ 58-4-53 Disclosure of premium tax return and information to taxpayer.

SD Codified L § 58-4-53 (2019) (N/A)
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58-4-53. Disclosure of premium tax return and information to taxpayer. A premium tax return and premium tax return information may be disclosed to the following:

(1) The taxpayer who is required to submit the information to the division, or his designee appointed in writing; or

(2) As otherwise authorized by Title 58.Source: SL 2012, ch 242, § 5.

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§ 58-4-52 Confidentiality of premium tax return and return information--Violation as misdemeanor.
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§ 58-4-54 Disclosure of premium tax return and return information in judicial or administrative proceeding.