Changes to Existing Law

Returns and return information may be disclosed to the following: (1)The taxpayer who is required to submit the information to the department, or the6 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 charged9 with the administration of the United States tax laws for the purpose of, and only to10 the extent necessary in, the administration of such laws; (4)Officers, employees, or legal representatives of the Department of Revenue, but only12 to the extent necessary to carry out their official duties; (5)Officers, employees, or legal representatives of any other state agency or department14 or political subdivision of the state for a civil or criminal law enforcement activity, 100 copies were printed on recycled paper by the South DakotaLegislative Research Council at a cost of $.167 per page.v Insertions into existing statutes are indicated by underscores.Deletions from existing statutes are indicated by overstrikes. - 2 -HB 1265 if the agency, department, or political subdivision desiring such information has1 made a written request to the secretary specifying the particular information desired2 and the law enforcement activity for which the information is sought; (6)Officers, employees, or legal representatives of the commission on gaming and the4 lottery commission for the purpose of, and only to the extent necessary for, the5 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 and 4-8A-16 and any estimate of the effect on the revenues, expenditures, or fiscal liability of the state or any political subdivision of the state by any bill, amendment, resolution, initiated amendment to the constitution, initiated measure, or referred law.