GroundRules
SDCL § 10-59-48: Unpaid taxes not subject to disclosure.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON