SDCL 10-1-28.5 Disclosure of Return Information In Judicial Or Administrative Proceedings

LibrarySouth Dakota Statutes
Edition2023
CurrencyCurrent through the 2023 Legislative Session
Year2023
CitationSDCL 10-1-28.5

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

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