{"data":{"id":"us-sd/sdcl-10-43-42.1","jurisdiction":"us-sd","citation":"SDCL § 10-43-42.1","heading":"Administration of chapter by secretary of revenue--Promulgation of rules.","body":"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:\n(1) The procedure for filing tax returns and payment of the tax;\n(2) The type of accounting to be used;\n(3) The definition and deductibility of net federal income taxes;\n(4) The application of the tax and exemptions; and\n(5) The records to be retained by the taxpayer.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-42.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a7c706e96202ebc101a21e2d8d999cde295cfe04b0e81b27980d983efb0ff8e2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-38","next":"us-sd/sdcl-10-43-43"},"notice":"GroundRules: Original legal text. Not legal advice."}