Disclosure of premium tax return and information to taxpayer

A premium tax return and premium tax return information may be disclosed to the following: (1) The taxpayer who is required to submit the information to the division, or his designee appointed in writing; or (2) As otherwise authorized by Title 58. Source: SL 2012, ch 242 , § 5. 58-4-54 . Disclosure of premium tax return and return information in judicial or administrative proceeding. A premium tax return and premium tax 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 judicial or administrative order. Source: SL 2012, ch 242 , § 6.