There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-82 Designation and certification for QUEST entity.
SD Codified L § 10-43-82 (through 2011) What's This?
10-43-82. Designation and certification for QUEST entity. Any for-profit corporation which seeks to be designated as a QUEST entity shall supply the secretary of state with the necessary information to prove it meets the definition of a QUEST entity as provided by § 10-43-81. Upon receipt of such information, the secretary shall certify the corporation as a QUEST entity. The secretary may not certify any corporation as a QUEST entity after July 1, 1997.
Source: SL 1993, ch 96, § 4; SL 1997, ch 66, § 4.
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