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.