There is a newer version of the South Dakota Codified Laws
2014 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 43 - Income Tax On Banks And Financial Corporations
- § 10-43-1 Definition of terms.
- § 10-43-2 Tax imposed on financial institutions.
- § 10-43-2.1 Tax imposed on national banks, production credit and savings and loan associations.
- § 10-43-3 Repealed.
- § 10-43-4 Time of liability for tax--Rate of tax--Minimum.
- § 10-43-5 Income tax in lieu of other taxes.
- § 10-43-6 to 10-43-10. Repealed.
- § 10-43-10.1 Net income defined.
- § 10-43-10.2 Other taxable income (Effective until January 1, 2015).
- § 10-43-10.2 Additions to taxable income (Effective January 1, 2015).
- § 10-43-10.3 Subtractions from taxable income.
- § 10-43-10.4 Carryover of net operating losses or capital losses not deductible.
- § 10-43-10.5 Carryforward of net operating losses or capital losses deductible.
- § 10-43-11 Repealed.
- § 10-43-12 to 10-43-22. Repealed.
- § 10-43-22.1 Tax limited to income from business within state--Formula for net incomeapportionment.
- § 10-43-23 Repealed.
- § 10-43-23.1 Property factor.
- § 10-43-23.2 Valuation of property owned or rented--Net annual rental rate.
- § 10-43-23.3 Average value determination.
- § 10-43-24 Repealed.
- § 10-43-24.1 Payroll factor.
- § 10-43-24.2 Compensation paid in state--Service entirely or partially within state (Effective untilJanuary 1, 2015).
- § 10-43-24.2 Compensation paid in state (Effective January 1, 2015).
- § 10-43-24.3 Compensation paid in state--Some service performed in state.
- § 10-43-25 Repealed.
- § 10-43-25.1 Receipts factor.
- § 10-43-25.2 Interest, discount, and net gain from loans as part of receipts factor (Effective untilJanuary 1, 2015).
- § 10-43-25.2 Interest, fees, and penalties in nature of interest, discount, and net gain from loansincluded in numerator (Effective January 1, 2015).
- § 10-43-25.3 Fees, commissions, service charges, and other receipts as part of receipt factor(Effective until January 1, 2015).
- § 10-43-25.3 Fees, commissions, service charges, and other receipts included in numerator(Effective January 1, 2015).
- § 10-43-25.4 Property rental receipts attributable to state if property in-state (Effective untilJanuary 1, 2015).
- § 10-43-25.4 Rental property receipts included in numerator (Effective January 1, 2015).
- § 10-43-25.5 Interests, dividends, and net gains from securities transactions attributable to state(Effective until January 1, 2015).
- § 10-43-25.5 Interest, dividends, and net gains from securities transactions included in numerator(Effective January 1, 2015).
- § 10-43-25.6 Receipts from securities used to maintain reserves against deposits (Effective untilJanuary 1, 2015).
- § 10-43-25.6 Receipts from securities used to maintain reserves against deposits included innumerator (Effective January 1, 2015).
- § 10-43-25.7 Receipts from securities held or pledged for public or trust funds (Effective untilJanuary 1, 2015).
- § 10-43-25.7 Receipts from securities held or pledged for public or trust funds included innumerator (Effective January 1, 2015).
- § 10-43-25.8 Affiliated service income as a factor in net income apportionment formula (Effectiveuntil January 1, 2015).
- § 10-43-25.8 Affiliated service income included in numerator (Effective January 1, 2015).
- § 10-43-25.9 Affiliated service income defined.
- § 10-43-26 to 10-43-29. Repealed.
- § 10-43-29.1 Alternative apportionment methods.
- § 10-43-30 Estimated tax payments--Time for filing annual return--Interest and penalty onunderpayment and delinquency.
- § 10-43-30.1 Extension of time to file return--Request for federal extension and payment ofestimate required--Interest.
- § 10-43-31 Preparation and distribution of income tax forms.
- § 10-43-32 Jeopardy assessment of income tax--Distress warrant or lien if tax not paid.
- § 10-43-33 Repealed.
- § 10-43-34 Execution of corporate return--Final return on dissolution.
- § 10-43-35 Repealed.
- § 10-43-36 Consolidated report of related corporations.
- § 10-43-37 Repealed.
- § 10-43-38 to 10-43-42. Repealed.
- § 10-43-42.1 Administration of chapter by secretary of revenue--Promulgation of rules.
- § 10-43-43 Repealed.
- § 10-43-43.1 Records kept by taxpayers--Inspection by secretary--Out-of-state records.
- § 10-43-44 , 10-43-45. Repealed.
- § 10-43-46 False or fraudulent return or information with intent to evade legal requirements asmisdemeanor--Civil penalty.
- § 10-43-47 Repealed.
- § 10-43-48 Repealed.
- § 10-43-49 Repealed.
- § 10-43-50 Time of examination of return and determination of tax by secretary--Payment ofexcess found due.
- § 10-43-51 Time for determination of tax on failure to file return or list income--Time ofpayment.
- § 10-43-51.1 Time allowed for determination of tax after fraudulent return--Time for payment.
- § 10-43-52 , 10-43-53. Superseded.
- § 10-43-54 Payments credited first to penalty and interest.
- § 10-43-55 Refund and interest on overpayments.
- § 10-43-56 to 10-43-59. Repealed.
- § 10-43-60 Appeal to Supreme Court.
- § 10-43-61 Repealed.
- § 10-43-62 Interest payable on extension of time for filing return.
- § 10-43-63 Action for collection of tax--Exemptions from execution restricted to statutoryexemptions.
- § 10-43-64 Tax lien on property of taxpayer.
- § 10-43-65 Index of income tax liens maintained by register of deeds--Contents.
- § 10-43-66 Notice of lien filed with register of deeds--Contents.
- § 10-43-67 Endorsement and preservation of notice of lien--Indexing and recording.
- § 10-43-68 Repealed.
- § 10-43-69 Recording of satisfaction of tax in lien record.
- § 10-43-70 Distress warrant on property subject to lien--Seizure and sale of property--Compensation of sheriff.
- § 10-43-71 Endorsement and return of uncollectible distress warrant.
- § 10-43-72 Personal liability of county officers for failure to issue or execute distress warrant.
- § 10-43-73 Tax payment as condition precedent to doing business--Injunction againstcontinuation in business by delinquent taxpayer.
- § 10-43-74 Repealed.
- § 10-43-75 Repealed.
- § 10-43-75.1 Deposit by financial institution to be applied toward future tax liability--Remissionto county--Record--Interest--Refund.
- § 10-43-76 Percentage of proceeds retained by state--Payment of remainder to counties--Branchoffice remittances kept separate.
- § 10-43-77 Apportionment of tax proceeds among taxing subdivisions--School districts--Supportof subdivision.
- § 10-43-78 QUEST entity subject to tax.
- § 10-43-79 to 10-43-81. Repealed.
- § 10-43-82 Designation and certification for QUEST entity.
- § 10-43-83 to 10-43-87. Repealed.
- § 10-43-88 Financial institution authorized to engage in trust business.
- § 10-43-89 Tax on financial institutions engaging in trust business.
- § 10-43-90 Determining minimum tax imposed upon financial institutions engaged in the trustbusiness.
- § 10-43-91 Tax on trustee of extended term trust.
- § 10-43-92 Extended term trust defined.
- § 10-43-93 Repealed.
- § 10-43-94 Entities exempt from payment of tax.
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