South Dakota Statutes
§ 10-1-28.6 — Federal taxpayer information defined.
South Dakota § 10-1-28.6
This text of South Dakota § 10-1-28.6 (Federal taxpayer information defined.) 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 § 10-1-28.6 (2026).
Text
Federal taxpayer information means a federal tax return or portion thereof, or information reflected thereon, which the state requires a taxpayer to attach to, or include in, any state tax return. The term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
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Legislative History
SL 1978, ch 69, § 1.
Nearby Sections
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Bluebook (online)
South Dakota § 10-1-28.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-1-28.6.