SDCL § 10-43-34: Final return on dissolution.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS
Before a corporation may be dissolved and its assets distributed, the corporation shall make a return for any settlement of the tax for any income earned in the income year up to its final date of dissolution.
Collected 2026-09-03T15:18:56Z. Source file · JSON