State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-01 > Statutes-10-1-28-5-10-1-28-610-1-28.5. Disclosure of return information in judicial or administrative proceedings. Returns and return information may be disclosed in a judicial or administrative proceeding:
(1) If the information is directly related to the resolution of an issue in the proceeding; or
(2) To the extent required by a proper judicial or administrative order.
Source: SL 1978, ch 70, § 4.
