10-59-48. Unpaid taxes not subject to disclosure.
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/sd/title-10/chapter-10-59/10-59-48A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.