{"data":{"id":"us-sd/sdcl-10-45-20.3","jurisdiction":"us-sd","citation":"SDCL § 10-45-20.3","heading":"Controlled group defined.","body":"For the purposes of this chapter, a controlled group consists of any corporations or other entities eligible to file a consolidated federal income tax return under the Internal Revenue Code as in effect on January 1, 2002, or entitled to only a single surtax exemption for federal corporate income tax purposes under the Internal Revenue Code as in effect on January 1, 2002, and includes a controlled group of corporations as defined at 26 U.S.C. § 1563 as in effect on January 1, 2002. A controlled group also consists of any subchapter S corporation, limited liability company, limited liability partnership, general partnership, or limited partnership with at least eighty percent common ownership as if the entity was converted to or taxed as a subchapter C corporation under the Internal Revenue Code as in effect on January 1, 2002.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-20.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3f7d0618c13e19cfe52c10340f71e5a65e1ef157c837a2c227056bd01217445c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-20.2","next":"us-sd/sdcl-10-45-20.4"},"notice":"GroundRules: Original legal text. Not legal advice."}