{"data":{"id":"us-sd/sdcl-58-4-50","jurisdiction":"us-sd","citation":"SDCL § 58-4-50","heading":"Definitions.","body":"Terms used in §§ 58-4-50 to 58-4-54, inclusive, mean:\n(1) \"Return information,\" any information collected, prepared or received by the division which relates to a return, including the nature or amount of a taxpayer's income, receipts, deductions, net worth, tax liability, or deficiencies, or any part of any written determination or background file documents relating to such information. The term does not include data in a form which cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer;\n(2) \"Returns,\" all tax returns, tax reports or claims for refund which are filed with the division.","path":["TITLE 58. INSURANCE","CHAPTER 58-4. ENFORCEMENT POWERS AND PROCEEDINGS"],"source_url":"https://sdlegislature.gov/Statutes/58-4-50","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"5404433b75f3331b972805953d5e565e0781bc7b5e012fbdbb45ddcba3230b7f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-58-4-49","next":"us-sd/sdcl-58-4-51"},"notice":"GroundRules: Original legal text. Not legal advice."}