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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-1-28.2: Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-1. DEPARTMENT OF REVENUE

All lists of taxpayers, licensees, or applicants compiled by the Department of Revenue are confidential except licensees which were licensed under the provisions of chapter 10-47B, 10-50D, 10-50E, 32-6B, 32-6C, 32-7A, or 32-7B. It is a Class 2 misdemeanor to disclose any such list except to the extent necessary to carry out the official duties of the department.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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