{"data":{"id":"us-sd/sdcl-10-1-28.5","jurisdiction":"us-sd","citation":"SDCL § 10-1-28.5","heading":"Disclosure of return information in judicial or administrative proceedings.","body":"Returns and return information may be disclosed in a judicial or administrative proceeding:\n(1) If the information is directly related to the resolution of an issue in the proceeding; or\n(2) To the extent required by a proper judicial or administrative order.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-28.5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ba7cb619b6fa72b7a47bff6556391edeeb2a055674cb6eb32e074e3089e570d9","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-28.4","next":"us-sd/sdcl-10-1-28.6"},"notice":"GroundRules: Original legal text. Not legal advice."}