{"data":{"id":"us-sd/sdcl-10-1-28.8","jurisdiction":"us-sd","citation":"SDCL § 10-1-28.8","heading":"Persons to whom federal taxpayer information may be disclosed--Purposes.","body":"Federal taxpayer information may be disclosed to:\n(1) The taxpayer who is required to submit the information to the state, or his designee appointed in writing;\n(2) Officers, employees, or legal representatives of the state agency or department receiving or collecting the information, but only to the extent necessary to carry out their official duties; and\n(3) Officers, employees, or legal representatives of any state agency or department for a civil or criminal law enforcement activity if the head of the agency or department has made a written request to the department having the information in which is specified the particular information desired and the law enforcement activity for which the information is sought.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-28.8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"eb985548615f638a5a3fee155d9f441e36188104b3218477c78d40887b7d897c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-28.7","next":"us-sd/sdcl-10-1-28.9"},"notice":"GroundRules: Original legal text. Not legal advice."}