S.D. Codified Laws § 10-1-28.2
This is the official text of S.D. Codified Laws § 10-1-28.2, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.
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Lists compiled by department confidential--Unauthorized disclosure as misdemeanor
Official statutory text
All lists of taxpayers, licensees, or applicants compiled by the Department of Revenue are confidential except licensees which were licensed under the provisions of chapter 10-47B , 10-50D , 32-6B , 32-6C , 32-7A , or 32-7B . It is a Class 2 misdemeanor to disclose any such list except to the extent necessary to carry out the official duties of the department.
Source: SL 1978, ch 70, § 5; SL 1997, ch 182, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2013, ch 41, § 1; SL 2026, ch 53, § 1.
Source: SL 1978, ch 70, § 5; SL 1997, ch 182, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2013, ch 41, § 1; SL 2026, ch 53, § 1.
Status: in_force · Read it on the official government site
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