South Dakota Codified Laws
S.D. Codified Laws § 10-1-28.3 (2026)
Return information confidential--Unauthorized disclosure as misdemeanor.
✓ current as of May 2026
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10-1-28.3. Return information confidential--Unauthorized disclosure as misdemeanor.
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.
Notes of Decisions
Cited in 1
case, 2009–2009 · leading case: People v. Gutierrez, 222 P.3d 925 (Colo. 2009).
People v. Gutierrez, 222 P.3d 925 (Colo. 2009). “§ 12-54-240(A) (2009); South Dakota: S.D. Codified Laws § 10-1-28.3 (2009); Tennessee: Tenn.”
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