South Dakota Statutes
§ 10-59-48 — Unpaid taxes not subject to disclosure.
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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South Dakota § 10-59-48 (Unpaid taxes not subject to disclosure.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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
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