Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 01 - State Department Of Revenue And Regulation > Section 10-1-28.3 - Return information confidential--Unauthorized disclosure as misdemeanor.

Section 10-1-28.3 - Return information confidential--Unauthorized disclosure as misdemeanor.

10-1-28.3. Return information confidential--Unauthorized disclosure as misdemeanor. Returns and return information are confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with §§ 10-1-28.4 and 10-1-28.5.

Source: SL 1978, ch 70, § 3.