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2021 South Dakota Codified Laws
Title 13 - Education
Chapter 65 - Partners In Education Tax Credit Program
- Section 13-65-1 - Definitions.
- Section 13-65-2 - Partners in education tax credit program established.
- Section 13-65-3 - Limit on tax credits.
- Section 13-65-3.1 - Tax credits reducing quarterly payments.
- Section 13-65-4 - Requirements for scholarship granting organizations.
- Section 13-65-5 - Annual financial information reports.
- Section 13-65-6 - Responsibilities of eligible students and their parents.
- Section 13-65-7 - Promulgation of rules.
- Section 13-65-8 - Receipts for contributions--Reporting of each contribution.
- Section 13-65-9 - Annual report of contributions.
- Section 13-65-10 - Financial review or audit.
- Section 13-65-11 - Applicability of chapter.
- Section 13-65-12 - Regulatory authority over nonpublic schools not expanded.
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