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.
Disclosure of premium tax return and information to taxpayer
SDCL § 58-4-53 — under ENFORCEMENT POWERS AND PROCEEDINGS.
SDCL § 58-4-53