South Dakota Statutes
§ 10-1-28.8 — Persons to whom federal taxpayer information may be disclosed--Purposes.
South Dakota § 10-1-28.8
This text of South Dakota § 10-1-28.8 (Persons to whom federal taxpayer information may be disclosed--Purposes.) 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 § 10-1-28.8 (2026).
Text
Federal taxpayer information may be disclosed to:
(1)The taxpayer who is required to submit the information to the state, or his designee appointed in writing;
(2)Officers, employees, or legal representatives of the state agency or department receiving or collecting the information, but only to the extent necessary to carry out their official duties; and (3) Officers, employees, or legal representatives of any state agency or department for a civil or criminal law enforcement activity if the head of the agency or department has made a written request to the department having the information in which is specified the particular information desired and the law enforcement activity for which the information is sought.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1978, ch 69, § 3.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-1-28.8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-1-28.8.