An Act to permit the Department of Revenue to disclose tax returns and tax return information to the Legislative Research Council in certain circumstances.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That 10-1-28.4 be AMENDED:
10-1-28.4. Returns and return information--Disclosure--Purposes.
Returns and return information may be disclosed to the following:
(1) The taxpayer who is required to submit the information to the department, or the taxpayer's designee appointed in writing;
(2) Other states, in accordance with agreements executed pursuant to 10-1-13.1;
(3) Any agency, body, commission, or legal representative of the United States charged with the administration of the United States tax laws for the purpose of, and only to the extent necessary in, the administration of such laws;
(4) Officers, employees, or legal representatives of the Department of Revenue, but only to the extent necessary to carry out their official duties;
(5) Officers, employees, or legal representatives of any other state agency or department or political subdivision of the state for a civil or criminal law enforcement activity, if the agency, department, or political subdivision desiring such information has made a written request to the secretary specifying the particular information desired and the law enforcement activity for which the information is sought;
(6) Officers, employees, or legal representatives of the commission on gaming and the lottery commission for the purpose of, and only to the extent necessary for, the administration of chapters 42-7A and 42-7B; and
(7) The director of the Legislative Research Council for the purpose of preparing and submitting independent projections under 4-8-28 or 4-8A-16, or for the purpose of estimating the impact a bill, amendment, resolution, initiated amendment to the constitution, initiated measure, or referred law would have on the revenues, expenditures, or fiscal liability of the state or any political subdivision of the state.