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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 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- § 10-43-2.1 Repealed.
- § 10-43-3 Repealed.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 Repealed.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 Additions to taxable income.
- § 10-43-10.3 Subtractions from taxable income.
- § 10-43-10.4 Carryback of net operating losses not deductible.
- § 10-43-10.5 Carryforward of net operating losses 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- § 10-43-11 Repealed.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 Repealed.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 income apportionment.
- § 10-43-23 Repealed.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- § 10-43-24 Repealed.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.
- § 10-43-24.3 Repealed.
- § 10-43-25 Repealed.
- § 10-43-25.1 Receipts factor.
- § 10-43-25.2 Interest, fees, and penalties in nature of interest, discount, and net gain from loans included in numerator.
- § 10-43-25.3 Fees, commissions, service charges, and other receipts included in numerator.
- § 10-43-25.4 Rental property receipts included in numerator.
- § 10-43-25.5 Interest, dividends, and net gains from securities transactions included in numerator.
- § 10-43-25.6 Receipts from securities used to maintain reserves against deposits included in numerator.
- § 10-43-25.7 Receipts from securities held or pledged for public or trust funds included in numerator.
- § 10-43-25.8 Affiliated service income included in numerator.
- § 10-43-25.9 Affiliated service income defined.
- § 10-43-26 to 10-43-29. Repealed.
- § 10-43-29.1 Alternative apportionment methods.
- § 10-43-30 Time for filing annual return and paying tax--Penalty and interest for delinquency.
- § 10-43-30.1 Extension of time to file return_Conditions--Interest.
- § 10-43-31 , 10-43-32. Repealed.
- § 10-43-33 Repealed.
- § 10-43-34 Final return on dissolution.
- § 10-43-35 Repealed.
- § 10-43-36 Consolidated report of related corporations.
- § 10-43-37 Repealed.
- § 10-43-38 to 10-43-42. Repealed.
- § 10-43-42.1 Administration of chapter by secretary of revenue--Promulgation of rules.
- § 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 legal requirements as misdemeanor--Civil penalty.
- § 10-43-47 Repealed.
- § 10-43-48 Repealed.
- § 10-43-49 Repealed.
- § 10-43-50 Repealed.
- § 10-43-50.1 Supplementary return required for taxable income increase due to federal adjustment--Payment of additional tax and interest.
- § 10-43-50.2 Supplementary return for taxable income decrease due to federal adjustment--Refund for overpayment.
- § 10-43-50.3 Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties.
- § 10-43-51 , 10-43-51.1. Repealed.
- § 10-43-52, 10-43-53. Superseded.
- § 10-43-54 Payments credited first to penalty and interest.
- § 10-43-55 Repealed.
- § 10-43-56 to 10-43-59. Repealed.
- § 10-43-60 Repealed.
- § 10-43-61 Repealed.
- § 10-43-62 to 10-43-67. Repealed.
- § 10-43-68 Repealed.
- § 10-43-69 to 10-43-72. Repealed.
- § 10-43-73 Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer.
- § 10-43-74 Repealed.
- § 10-43-75 Repealed.
- § 10-43-75.1 Repealed.
- § 10-43-76 Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate.
- § 10-43-77 Apportionment of funds among taxing subdivisions.
- § 10-43-78 Repealed.
- § 10-43-79 to 10-43-81. Repealed.
- § 10-43-82 Repealed.
- § 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 trust business.
- § 10-43-91 Tax on trustee of extended term trust.
- § 10-43-92 Extended term trust defined.
- § 10-43-93 Repealed.
- § 10-43-94 Entities exempt from payment of tax.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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