2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-42.1 Administration of chapter by secretary of revenue--Promulgation of rules.

SD Codified L § 10-43-42.1 (through 2011) What's This?

10-43-42.1. Administration of chapter by secretary of revenue--Promulgation of rules. The provisions of this chapter shall be administered by the secretary of revenue and the secretary may promulgate rules pursuant to chapter 1-26 concerning:

(1) The procedure for filing tax returns and payment of the tax;

(2) The type of accounting to be used;

(3) The definition and deductibility of net federal income taxes; and

(4) Determining the application of the tax and exemptions.

Source: SL 1977, ch 96, § 19; SL 1987, ch 82, § 21; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.

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2011 South Dakota Code Title 10 TAXATION Chapter 43. Income Tax On Banks And Financial Corporations §10-43-42.1 Administration of chapter by secretary of revenue--Promulgation of rules.

2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-42.1 Administration of chapter by secretary of revenue--Promulgation of rules.