Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 1 - DEPARTMENT OF REVENUE
Section 10-1-28.3 - Return information confidential-Unauthorized disclosure as misdemeanor

S.D. Codified Laws § 10-1-28.3

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Current through the 2024 Legislative Session
Section 10-1-28.3 - Return information confidential-Unauthorized disclosure as misdemeanor

Returns and return information are confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with §§ 10-1-28.4 and 10-1-28.5.

SDCL 10-1-28.3

SL 1978, ch 70, § 3.