{"data":{"id":"us-sd/sdcl-10-43-10.4","jurisdiction":"us-sd","citation":"SDCL § 10-43-10.4","heading":"Carryback of net operating losses not deductible.","body":"No carryback of net operating losses may be deducted from net income for state tax purposes.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-10.4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b63da9966526d9959b6043a4950ebede678db2da49807cdb049c79c927727176","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-10.3","next":"us-sd/sdcl-10-43-10.5"},"notice":"GroundRules: Original legal text. Not legal advice."}