South Dakota Statutes
§ 10-59-48 — Unpaid taxes not subject to disclosure.
South Dakota § 10-59-48
This text of South Dakota § 10-59-48 (Unpaid taxes not subject to disclosure.) 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 § 10-59-48 (2026).
Text
No unpaid taxes are subject to disclosure described in § 10-59-46 if:
(1)A written agreement for payment exists without default between the person and the department; or (2) The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings.
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Legislative History
SL 2012, ch 75, § 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 § 10-59-48, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-48.