10-1-28.1. Confidentiality of return information--Definition of terms.
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/sd/title-10/chapter-10-1/10-1-28-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Terms used in §§ 10-1-28.1 to 10-1-28.5 , inclusive, mean:
(1)"Department," the Department of Revenue;
(2)"Return information," any information collected, prepared or received by the department which relates to a return, including the nature or amount of a taxpayer's income, receipts, deductions, net worth, tax liability, or deficiencies, or any part of any written determination or background file documents relating to such information. The term does not include data in a form which cannot be associated with or otherwise identify, directly or indirectly, a particular taxpayer;
(3)"Returns," all tax returns, tax reports or claims for refund which are filed with the Department of Revenue, except those returns or claims for refund filed under the provisions of chapters 10-28 to 10-38 , inclusive;
(4)"Secretary," the secretary of the Department of Revenue.