There is a newer version of the South Dakota Codified Laws
2016 South Dakota Codified Laws
Title 13 - EDUCATION
Chapter 65 - Partners in Education Tax Credit Program
§ 13-65-3 Limit on tax credits.
SD Codified L § 13-65-3 (2016) What's This?
13-65-3. Limit on tax credits. Notwithstanding the provisions of § 13-65-2, the total amount of tax credits claimed on annual premium tax returns pursuant to this chapter may not exceed two million dollars in fiscal year 2017 and each year thereafter.
Source: SL 2016, ch 102, § 3.
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