South Dakota § 58-4-50 Definitions.

South Dakota Statutes

§ 58-4-50 — Definitions.

South Dakota § 58-4-50

Title 58INSURANCE

Ch. 58-4ENFORCEMENT POWERS AND PROCEEDINGS

This text of South Dakota § 58-4-50 (Definitions.) 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 § 58-4-50 (2026).

Text

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.