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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10-1-28.3Return 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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