{"data":{"id":"us-sd/sdcl-10-59-48","jurisdiction":"us-sd","citation":"SDCL § 10-59-48","heading":"Unpaid taxes not subject to disclosure.","body":"No unpaid taxes are subject to disclosure described in § 10-59-46 if:\n(1) A written agreement for payment exists without default between the person and the department; or\n(2) The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-48","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5062250d429ac83381c600751d1225591391b20e7a3e9c922f40a262e7a66b3a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-47","next":"us-sd/sdcl-10-59-49"},"notice":"GroundRules: Original legal text. Not legal advice."}