South Dakota Statutes
§ 10-1-28.5 — Disclosure of return information in judicial or administrative proceedings.
South Dakota § 10-1-28.5
This text of South Dakota § 10-1-28.5 (Disclosure of return information in judicial or administrative proceedings.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-1-28.5 (2026).
Text
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.
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Legislative History
SL 1978, ch 70, § 4.
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Bluebook (online)
South Dakota § 10-1-28.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-1-28.5.