{"data":{"id":"us-sd/sdcl-58-4-53","jurisdiction":"us-sd","citation":"SDCL § 58-4-53","heading":"Disclosure of premium tax return and information to taxpayer.","body":"A premium tax return and premium tax return information may be disclosed to the following:\n(1) The taxpayer who is required to submit the information to the division, or his designee appointed in writing; or\n(2) As otherwise authorized by Title 58.","path":["TITLE 58. INSURANCE","CHAPTER 58-4. ENFORCEMENT POWERS AND PROCEEDINGS"],"source_url":"https://sdlegislature.gov/Statutes/58-4-53","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"65007d071ee41849b4a879e3116b33be91b3280dc539e4649fbec7e92076af68","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-58-4-52","next":"us-sd/sdcl-58-4-54"},"notice":"GroundRules: Original legal text. Not legal advice."}