Returns and return information are confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with §§ 10-1-28.4 and 10-1-28.5 . Source: SL 1978, ch 70 , § 3.
SDCL § 10-1-28.3, under DEPARTMENT OF REVENUE.
SDCL § 10-1-28.3
Returns and return information are confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with §§ 10-1-28.4 and 10-1-28.5 . Source: SL 1978, ch 70 , § 3.