10-59-48Unpaid taxes not subject to disclosure.

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.