10-59-48. Unpaid taxes not subject to disclosure.No unpaid taxes are subject to disclosure described in §10-59-46 if:(1)A written agreement for payment exists without default between the person and the department; or(2)The tax liability is the subject of an administrative hearing, administrative review, judicial review, or an appeal of any such proceedings. Source: SL 2012, ch 75, §3.
South Dakota Legal Code