Disclosure of return information in judicial or administrative proceedings.

1. Law
2. South Dakota Codified Laws
3. Taxation
4. Department Of Revenue
5. Disclosure of return information in judicial or administrative proceedings.

10-1-28.5. Disclosure of return 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 70, §4.

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