58-4-53. Disclosure of premium tax return and information to taxpayer.
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/sd/title-58/chapter-58-4/58-4-53A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A premium tax return and premium tax return information may be disclosed to the following:
(1)The taxpayer who is required to submit the information to the division, or his designee appointed in writing; or
(2)As otherwise authorized by Title 58.