SDCL § 58-4-50: Definitions.

Terms used in §§ 58-4-50 to 58-4-54, inclusive, mean:

(1) "Return information," any information collected, prepared or received by the division which relates to a return, including the nature or amount of a taxpayer's income, receipts, deductions, net worth, tax liability, or deficiencies, or any part of any written determination or background file documents relating to such information. The term does not include data in a form which cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer;

(2) "Returns," all tax returns, tax reports or claims for refund which are filed with the division.