<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 58-4-54 - Disclosure of premium tax return and return information in judicial or administrative proceeding. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2073974Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2073974SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2073974CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2073974Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2073974DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2073974Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2073974000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2073974SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2073974SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2073974Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=58-4-54"><span class="s2073974SENU">58-4-54</span></a><span xml:space="preserve" class="s2073974SENU">. </span><span class="s2073974CL">Disclosure of premium tax return and return information in judicial or administrative proceeding.</span></p><p dir="ltr" class="s2073974Normal-000000"><span class="s2073974DefaultParagraphFont">A premium tax return and premium tax return information may be disclosed in a judicial or administrative proceeding:</span></p><p dir="ltr" class="s2073974Normal-000001"><span class="s2073974DefaultParagraphFont">(1)    If the information is directly related to the resolution of an issue in the proceeding; or</span></p><p dir="ltr" class="s2073974Normal-000001"><span class="s2073974DefaultParagraphFont">(2)    To the extent required by a judicial or administrative order.</span></p><p dir="ltr" class="s2073974Normal"><span xml:space="preserve" class="s2073974000002"> </span></p><p dir="ltr" class="s2073974Normal"><span class="s2073974SCL">Source:</span><span xml:space="preserve" class="s2073974SCL-000003"> SL 2012, ch 242, § 6.</span></p></div></body></html>