58-4-50. Definitions.
99 words·~1 min read·
/sd/title-58/chapter-58-4/58-4-50A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Terms used in §§ 58-4-50 to 58-4-54 , inclusive, mean:
(1)"Return information," any information collected, prepared or received by the division 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;
(2)"Returns," all tax returns, tax reports or claims for refund which are filed with the division.