No unpaid taxes are subject to disclosure described in § 10-59-46 if: (1) A written agreement for payment exists without default between the person and the department; or (2) The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings. Source: SL 2012, ch 75 , § 3.
Unpaid taxes not subject to disclosure
SDCL § 10-59-48 — under UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES.
SDCL § 10-59-48