2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-10.4 Carryover of net operating losses or capital losses not deductible.


SD Codified L § 10-43-10.4 (through 2011) What's This?

10-43-10.4. Carryover of net operating losses or capital losses not deductible. No carryover of net operating losses or capital losses may be deducted from the items of additional taxable income includable for state tax purposes pursuant to § 10-43-10.2.

Source: SL 1982, ch 108.

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