S.D. Codified Laws § 10-1-28.6
Current through the 2024 Legislative Session
Federal taxpayer information means a federal tax return or portion thereof, or information reflected thereon, which the state requires a taxpayer to attach to, or include in, any state tax return. The term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
SDCL 10-1-28.6