South Dakota 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- 10-43-3 — Repealed.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 Repealed.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.
- 10-43-10.3 — Subtractions from taxable income.
- 10-43-10.4 — Carryover of net operating losses or capital losses not 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- 10-43-11 — Repealed.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 Repealed.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- 10-43-23 — Repealed.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- 10-43-24 — Repealed.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.
- 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- 10-43-25 — Repealed.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.
- 10-43-25.3 — Fees, commissions, service charges, and other receipts as part of receipt factor.
- 10-43-25.4 — Property rental receipts attributable to state if property in-state.
- 10-43-25.5 — Interests, dividends, and net gains from securities transactions attributable to state.
- 10-43-25.6 — Receipts from securities used to maintain reserves against deposits.
- 10-43-25.7 — Receipts from securities held or pledged for public or trust funds.
- 10-43-25.8 — Affiliated service income as a factor in net income apportionment formula.
- 10-43-25.9 — Affiliated service income defined.
- 10-43-26 — to 10-43-29. Repealed.
- 10-43-29.1 — Alternative apportionment methods available.
- 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--Payment of estimate and receipt of federal extensionrequired--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- 10-43-33 — Repealed.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 for affiliated corporations--Contents.
- 10-43-37 — Repealed.
- 10-43-38 — to 10-43-42. Repealed.
- 10-43-42.1 — Administration of chapter by secretary of revenue and regulation--Promulgation ofrules.
- 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 requirements of chapteror secretary of revenue and regulation as misdemeanor--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 allowed for determination of tax on failure to file return or list income--Timeof payment.
- 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 — Civil action for collection of tax--Exemptions restricted to those made absolute.
- 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 — Application of Job Creation and Workers Assistance Act of 2002.
- 10-43-94 — Entities exempt from payment of tax.