South Dakota Codified Laws
Title 10 - Taxation
Chapter 43 - Income Tax On Banks And Financial Corporations

Section 10-43-1 - Definition of terms. - 10-43-1. Definition of terms. Terms used in this chapter mean:...

Section 10-43-2 - Tax imposed on financial institutions. - 10-43-2. Tax imposed on financial institutions. An annual tax is...

Section 10-43-4 - Time of liability for tax--Rate of tax--Minimum. - 10-43-4. Time of liability for tax--Rate of tax--Minimum. The liability...

Section 10-43-5 - Income tax in lieu of other taxes. - 10-43-5. Income tax in lieu of other taxes. The tax...

Section 10-43-10.1 - Net income defined. - 10-43-10.1. Net income defined. Net income, in the case of...

Section 10-43-10.2 - Additions to taxable income. - 10-43-10.2. Additions to taxable income. Added to taxable income are:...

Section 10-43-10.3 - Subtractions from taxable income. - 10-43-10.3. Subtractions from taxable income. Subtracted from taxable income are:...

Section 10-43-10.4 - Carryback of net operating losses not deductible. - 10-43-10.4. Carryback of net operating losses not deductible. No carryback...

Section 10-43-10.5 - Carryforward of net operating losses deductible. - 10-43-10.5. Carryforward of net operating losses deductible. A deduction may...

Section 10-43-22.1 - Tax limited to income from business within state--Formula for net income apportionment. - 10-43-22.1. Tax limited to income from business within state--Formula for...

Section 10-43-23.1 - Property factor. - 10-43-23.1. Property factor. The property factor used in §10-43-22.1 is...

Section 10-43-23.2 - Valuation of property owned or rented--Net annual rental rate. - 10-43-23.2. Valuation of property owned or rented--Net annual rental rate....

Section 10-43-23.3 - Average value determination. - 10-43-23.3. Average value determination. The average value of property shall...

Section 10-43-24.1 - Payroll factor. - 10-43-24.1. Payroll factor. The payroll factor used in §10-43-22.1 is...

Section 10-43-24.2 - Compensation paid in state. - 10-43-24.2. Compensation paid in state. Compensation is paid in this...

Section 10-43-25.1 - Receipts factor. - 10-43-25.1. Receipts factor. The receipts factor used in §10-43-22.1 is...

Section 10-43-25.2 - Interest, fees, and penalties in nature of interest, discount, and net gain from loans included in numerator. - 10-43-25.2. Interest, fees, and penalties in nature of interest, discount,...

Section 10-43-25.3 - Fees, commissions, service charges, and other receipts included in numerator. - 10-43-25.3. Fees, commissions, service charges, and other receipts included in...

Section 10-43-25.4 - Rental property receipts included in numerator. - 10-43-25.4. Rental property receipts included in numerator. Receipts from the...

Section 10-43-25.5 - Interest, dividends, and net gains from securities transactions included in numerator. - 10-43-25.5. Interest, dividends, and net gains from securities transactions included...

Section 10-43-25.6 - Receipts from securities used to maintain reserves against deposits included in numerator. - 10-43-25.6. Receipts from securities used to maintain reserves against deposits...

Section 10-43-25.7 - Receipts from securities held or pledged for public or trust funds included in numerator. - 10-43-25.7. Receipts from securities held or pledged for public or...

Section 10-43-25.8 - Affiliated service income included in numerator. - 10-43-25.8. Affiliated service income included in numerator. Affiliated service income...

Section 10-43-25.9 - Affiliated service income defined. - 10-43-25.9. Affiliated service income defined. For the purposes of §§10-43-25.3...

Section 10-43-29.1 - Alternative apportionment methods. - 10-43-29.1. Alternative apportionment methods. If the apportionment methods included in...

Section 10-43-30 - Time for filing annual return and paying tax--Penalty and interest for delinquency. - 10-43-30. Time for filing annual return and paying tax--Penalty and...

Section 10-43-30.1 - Extension of time to file return_Conditions--Interest. - 10-43-30.1. Extension of time to file return--Conditions--Interest. Any taxpayer shall...

Section 10-43-34 - Final return on dissolution. - 10-43-34. Final return on dissolution. Before a corporation may be...

Section 10-43-36 - Consolidated report of related corporations. - 10-43-36. Consolidated report of related corporations. Any related corporation required...

Section 10-43-42.1 - Administration of chapter by secretary of revenue--Promulgation of rules. - 10-43-42.1. Administration of chapter by secretary of revenue--Promulgation of rules....

Section 10-43-43.1 - Records kept by taxpayers--Inspection by secretary--Out-of-state records. - 10-43-43.1. Records kept by taxpayers--Inspection by secretary--Out-of-state records. Each person...

Section 10-43-46 - False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty. - 10-43-46. False or fraudulent return or information with intent to...

Section 10-43-50.1 - Supplementary return required for taxable income increase due to federal adjustment--Payment of additional tax and interest. - 10-43-50.1. Supplementary return required for taxable income increase due to...

Section 10-43-50.2 - Supplementary return for taxable income decrease due to federal adjustment--Refund for overpayment. - 10-43-50.2. Supplementary return for taxable income decrease due to federal...

Section 10-43-50.3 - Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties. - 10-43-50.3. Failure to file supplementary return--Secretary's determination of additional tax--Interest...

Section 10-43-73 - Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer. - 10-43-73. Tax payment as condition precedent to doing business--Injunction against...

Section 10-43-76 - Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate. - 10-43-76. Percentage of proceeds retained by state--Payment of remainder to...

Section 10-43-77 - Apportionment of funds among taxing subdivisions. - 10-43-77. Apportionment of funds among taxing subdivisions. The county treasurer...

Section 10-43-88 - Financial institution authorized to engage in trust business. - 10-43-88. Financial institution authorized to engage in trust business. For...

Section 10-43-89 - Tax on financial institutions engaging in trust business. - 10-43-89. Tax on financial institutions engaging in trust business. There...

Section 10-43-90 - Determining minimum tax imposed upon financial institutions engaged in the trust business. - 10-43-90. Determining minimum tax imposed upon financial institutions engaged in...

Section 10-43-91 - Tax on trustee of extended term trust. - 10-43-91. Tax on trustee of extended term trust. Any corporation,...

Section 10-43-92 - Extended term trust defined. - 10-43-92. Extended term trust defined. As used in §10-43-91, the...

Section 10-43-94 - Entities exempt from payment of tax. - 10-43-94. Entities exempt from payment of tax. The State of...