{"data":{"id":"us-sd/sdcl-10-43-34","jurisdiction":"us-sd","citation":"SDCL § 10-43-34","heading":"Final return on dissolution.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-34","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d8c1982ce3fc7eb4b115de5aeaa0ac7359058acf0179a4a263040574aa6884fb","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-33","next":"us-sd/sdcl-10-43-35"},"notice":"GroundRules: Original legal text. Not legal advice."}