10-1-28.3. Return information confidential--Unauthorized disclosure as misdemeanor.
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/sd/title-10/chapter-10-1/10-1-28-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 .