South Dakota § 58-4-50 Definitions.

South Dakota Statutes

§ 58-4-50 — Definitions.

South Dakota·Title 58 INSURANCE·Ch. 58-4 ENFORCEMENT POWERS AND PROCEEDINGS

Terms used in §§ to 58-4-54 , inclusive, mean:

(1)"Return information," any information collected, prepared or received by the division which relates to a return, including the nature or amount of a taxpayer's income, receipts, deductions, net worth, tax liability, or deficiencies, or any part of any written determination or background file documents relating to such information. The term does not include data in a form which cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer;

(2)"Returns," all tax returns, tax reports or claims for refund which are filed with the division.

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Terms used in §§ to 58-4-54 , inclusive, mean: (1) "Return information," any information collected, prepared or received by the division which relates to a return, including the nature or amount of a taxpayer's income, receipts, deductions, net worth, tax liability, or deficiencies, or any part of any written determination or background file documents relating to such information. The term does not include data in a form which cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer; (2) "Returns," all tax returns, tax reports or claims for refund which are filed with the division.

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