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.
S.D. Codified Laws § 10-1-28.3
Return information confidential--Unauthorized disclosure as misdemeanor
Source: SL 1978, ch 70, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.