{"data":{"id":"us-sd/sdcl-10-1-28.3","jurisdiction":"us-sd","citation":"SDCL § 10-1-28.3","heading":"Return information confidential--Unauthorized disclosure as misdemeanor.","body":"Returns and return information are confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with §§ 10-1-28.4 and 10-1-28.5.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-28.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4fbd1b2786e6f4fda2e9016597ab05b39149b6389a9edd6c24c9af1a7f7e0101","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-28.2--2","next":"us-sd/sdcl-10-1-28.4"},"notice":"GroundRules: Original legal text. Not legal advice."}