South Dakota Codified Laws 10-1-28.8. Persons to whom federal taxpayer information may be disclosed–Purposes
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;
Terms Used In South Dakota Codified Laws 10-1-28.8
- written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2
(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.
Source: SL 1978, ch 69, § 3.