10-1-28.8. Persons to whom federal taxpayer information may be disclosed--Purposes.Federal taxpayer information may be disclosed to:(1)The taxpayer who is required to submit the information to the state, or his designee appointed in writing;(2)Officers, employees, or legal representatives of the state agency or department receiving or collecting the information, but only to the extent necessary to carry out their official duties; and(3)Officers, employees, or legal representatives of any state agency or department for a civil or criminal law enforcement activity if the head of the agency or department has made a written request to the department having the information in which is specified the particular information desired and the law enforcement activity for which the information is sought. Source: SL 1978, ch 69, §3.
South Dakota Legal Code