58-4-50. Definitions.
Terms used in §§58-4-50 to 58-4-54, inclusive, mean:
(1)"Return information," any information collected, prepared or received by the division which relates to a return, including the nature or amount of a taxpayer's income, receipts, deductions, net worth, tax liability, or deficiencies, or any part of any written determination or background file documents relating to such information. The term does not include data in a form which cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer;
(2)"Returns," all tax returns, tax reports or claims for refund which are filed with the division.
Source: SL 2012, ch 242, §2.