10-1-28.6. Federal taxpayer information defined.
54 words·~1 min read·
/sd/title-10/chapter-10-1/10-1-28-6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Federal taxpayer information means a federal tax return or portion thereof, or information reflected thereon, which the state requires a taxpayer to attach to, or include in, any state tax return. The term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.