S.D. Codified Laws § 13-63-24

Statements to comply with federal or state tax laws

Source: SL 2001, ch 97, § 24.

Statements and information returns relating to accounts shall be prepared and filed to the extent required by federal or state tax law.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.