Disclosure of premium tax return and return information in judicial or administrative proceeding.

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  5. Disclosure of premium tax return and return information in judicial or administrative proceeding.

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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.


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