{"data":{"id":"us-sd/sdcl-10-1-28.6","jurisdiction":"us-sd","citation":"SDCL § 10-1-28.6","heading":"Federal taxpayer information defined.","body":"Federal taxpayer information means a federal tax return or portion thereof, or information reflected thereon, which the state requires a taxpayer to attach to, or include in, any state tax return. The term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-28.6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"79b4962baed5bcf77f7ee9a4daf3b38596cbda34e75ff4096c3125bd24b5ff5f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-28.5","next":"us-sd/sdcl-10-1-28.7"},"notice":"GroundRules: Original legal text. Not legal advice."}