GroundRules
SDCL § 10-43-10.4: Carryback of net operating losses not deductible.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS
No carryback of net operating losses may be deducted from net income for state tax purposes.
Collected 2026-09-03T15:18:56Z. Source file · JSON