{"data":{"id":"us-sd/sdcl-58-4-54","jurisdiction":"us-sd","citation":"SDCL § 58-4-54","heading":"Disclosure of premium tax return and return information in judicial or administrative proceeding.","body":"A premium tax return and premium tax return information may be disclosed in a judicial or administrative proceeding:\n(1) If the information is directly related to the resolution of an issue in the proceeding; or\n(2) To the extent required by a judicial or administrative order.","path":["TITLE 58. INSURANCE","CHAPTER 58-4. ENFORCEMENT POWERS AND PROCEEDINGS"],"source_url":"https://sdlegislature.gov/Statutes/58-4-54","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"745f15b10263ea9a031309dce7d1670b308a477776b399450741ede333dc3211","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-58-4-53","next":"us-sd/sdcl-58-4a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}