Section 10-1-44.3 - Secretary of revenue and regulation may release lists of persons exempt from salesand use taxes. - South Dakota Statutes

10-1-44.3. Secretary of revenue and regulation may release lists of persons exempt from sales and use taxes. As required by the agreement entered into pursuant to § 10-45C-3, the secretary of revenue and regulation may release lists of persons licensed under chapters 10-45 and 10-46 who are exempt from taxes imposed under chapters 10-45 and 10-46 to the extent necessary to verify each person's exempt status.

Source: SL 2000, ch 41, § 3; SL 2002, ch 64, § 11; SL 2003, ch 272, § 82.