10-1-28.9. Disclosure of federal taxpayer information in judicial or administrative proceedings.
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/sd/title-10/chapter-10-1/10-1-28-9·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Returns and return information may be disclosed in a judicial or administrative proceeding:
(1)If the information is directly related to the resolution of an issue in the proceeding; or
(2)To the extent required by a proper judicial or administrative order.