S.D. Codified Laws § 42-7B-58

Current through the 2024 Legislative Session

Section 42-7B-58 - Records-Confidentiality-Exception for official purposes and tax purposes

Information and records of the Commission on Gaming enumerated by this section are confidential and may not be disclosed except pursuant to a court order. No person may use a subpoena, discovery, or other applicable statutes to obtain such information or records. Information and records considered confidential include:

(1) Tax returns of individual licensees;

(2) Applications, credit, medical, and security reports of applicants for licensees and other persons seeking or doing business with the commission;

(3) Marketing, financial, or sales data the disclosure of which may be harmful to the competitive position of Deadwood gaming, its retailers, licensees, or persons seeking or doing business with the commission;

(4) Audit work papers, worksheets, and auditing procedures used by the commission, its agents, or employees; and

(5) Information gathered pursuant to § 42-7B-9.1.

This section does not apply to requests for such information or records from the Governor; attorney general; the state's attorney of Lawrence County; officers, employees, or legal representatives of the Department of Revenue for the purpose of and only to the extent necessary in the investigation and audit procedures authorized by Title 10; law enforcement officers of any other municipality or state or federal agency or department for a law enforcement activity if the head of that agency or department requesting such information makes a written request to the executive secretary specifying the particular information requested and specifying the law enforcement activity for which the information is sought; or the use of such information or records by the executive secretary or commission for official purposes.

This section may not be construed to make confidential the aggregate tax collections during any reporting period, the names and businesses of licensees, or figures showing the aggregate amount of money bet during any reporting period.

SDCL 42-7B-58

SL 1990, ch 343, § 5; SL 1992, ch 70, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.