Disclosure of return information in judicial or administrative proceedings
Source: SL 1978, ch 70, § 4.
Returns and 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 proper judicial or administrative order.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.