South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-43-42.1: Administration of chapter by secretary of revenue--Promulgation of rules.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

The provisions of this chapter shall be administered by the secretary of revenue and the secretary may promulgate rules, pursuant to chapter 1-26, concerning:

(1) The procedure for filing tax returns and payment of the tax;

(2) The type of accounting to be used;

(3) The definition and deductibility of net federal income taxes;

(4) The application of the tax and exemptions; and

(5) The records to be retained by the taxpayer.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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