AN ACT
ENTITLED, An Act to allow returns and return information to be disclosed to officers, employees,
and legal representatives of the Office of the Attorney General and other state agencies and
departments.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-1-28.4 be amended to read as follows:
10-1-28.4. Returns and return information may be disclosed to the following:
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-1-28.4 be amended to read as follows:
10-1-28.4. Returns and return information may be disclosed to the following:
(1) The taxpayer who is required to submit the information to the department, or the
taxpayer's designee appointed in writing;
(2) Other states, in accordance with agreements executed pursuant to § 10-1-13.1;
(3) Any agency, body, commission, or legal representative of the United States charged with
the administration of the United States tax laws for the purpose of, and only to the extent
necessary in, the administration of such laws;
(4) Officers, employees, or legal representatives of the Department of Revenue, but only to
the extent necessary to carry out their official duties;
(5) Officers, employees, or legal representatives of any other state agency or department or
political subdivision of the state for a civil or criminal law enforcement activity, if the
agency, department, or political subdivision desiring such information has made a written
request to the secretary specifying the particular information desired and the law
enforcement activity for which the information is sought;
(6) Officers, employees, or legal representatives of the commission on gaming and the lottery
commission for the purpose of, and only to the extent necessary for, the administration
of chapters 42-7A and 42-7B.
An Act to allow returns and return information to be disclosed to officers, employees, and legal representatives of the Office of the Attorney General and other state agencies and departments.
An Act to allow returns and return information to be disclosed to officers, employees, and legal representatives of the Office of the Attorney General and other state agencies and departments.
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I certify that the attached Act originated in the
SENATE as Bill No. 20
____________________________
Secretary of the Senate ____________________________
President of the Senate
Attest:
____________________________
Secretary of the Senate
____________________________
Attest:
____________________________
Chief Clerk
Senate Bill No. 20 File No. ____ Chapter No. ______ |
Received at this Executive Office this _____ day of _____________ ,
20____ at ____________ M.
By _________________________
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
____________________________
Governor STATE OF SOUTH DAKOTA, ss.
Office of the Secretary of State
Filed ____________ , 20___
____________________________ Secretary of State
By _________________________ |
