S.D. Codified Laws § 10-59-48

Current through the 2024 Legislative Session
Section 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.

SDCL 10-59-48

SL 2012, ch 75, § 3.