LegalFix
Sign In

§ 58-4-54 Disclosure of premium tax return and return information in judicial or administrative proceeding.

SD Codified L § 58-4-54 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

58-4-54. Disclosure of premium tax return and return information in judicial or administrative proceeding. A premium tax return and premium tax 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 judicial or administrative order.Source: SL 2012, ch 242, § 6.

Previous Section
§ 58-4-53 Disclosure of premium tax return and information to taxpayer.
No more sections