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Income Tax On Banks And Financial Corporations
Law
South Dakota Codified Laws
Taxation
Income Tax On Banks And Financial Corporations
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Section
10-43-1
Definition of terms.
Section
10-43-2
Tax imposed on financial institutions.
Section
10-43-2.1
Repealed.
Section
10-43-3
Repealed.
Section
10-43-4
Time of liability for tax--Rate of tax--Minimum.
Section
10-43-5
Income tax in lieu of other taxes.
Sections
10-43-6 - to 10-43-10
Repealed.
Section
10-43-10.1
Net income defined.
Section
10-43-10.2
Additions to taxable income.
Section
10-43-10.3
Subtractions from taxable income.
Section
10-43-10.4
Carryback of net operating losses not deductible.
Section
10-43-10.5
Carryforward of net operating losses deductible.
Section
10-43-11
Repealed.
Sections
10-43-12 - to 10-43-22
Repealed.
Section
10-43-22.1
Tax limited to income from business within state--Formula for net income apportionment.
Section
10-43-23
Repealed.
Section
10-43-23.1
Property factor.
Section
10-43-23.2
Valuation of property owned or rented--Net annual rental rate.
Section
10-43-23.3
Average value determination.
Section
10-43-24
Repealed.
Section
10-43-24.1
Payroll factor.
Section
10-43-24.2
Compensation paid in state.
Section
10-43-24.3
Repealed.
Section
10-43-25
Repealed.
Section
10-43-25.1
Receipts factor.
Section
10-43-25.2
Interest, fees, and penalties in nature of interest, discount, and net gain from loans included in numerator.
Section
10-43-25.3
Fees, commissions, service charges, and other receipts included in numerator.
Section
10-43-25.4
Rental property receipts included in numerator.
Section
10-43-25.5
Interest, dividends, and net gains from securities transactions included in numerator.
Section
10-43-25.6
Receipts from securities used to maintain reserves against deposits included in numerator.
Section
10-43-25.7
Receipts from securities held or pledged for public or trust funds included in numerator.
Section
10-43-25.8
Affiliated service income included in numerator.
Section
10-43-25.9
Affiliated service income defined.
Sections
10-43-26 - to 10-43-29
Repealed.
Section
10-43-29.1
Alternative apportionment methods.
Section
10-43-30
Time for filing annual return and paying tax--Penalty and interest for delinquency.
Section
10-43-30.1
Extension of time to file return_Conditions--Interest.
Section
10-43-31
10-43-32. Repealed.
Section
10-43-33
Repealed.
Section
10-43-34
Final return on dissolution.
Section
10-43-35
Repealed.
Section
10-43-36
Consolidated report of related corporations.
Section
10-43-37
Repealed.
Sections
10-43-38 - to 10-43-42
Repealed.
Section
10-43-42.1
Administration of chapter by secretary of revenue--Promulgation of rules.
Section
10-43-43
Repealed.
Section
10-43-43.1
Records kept by taxpayers--Inspection by secretary--Out-of-state records.
Section
10-43-44
10-43-45. Repealed.
Section
10-43-46
False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty.
Section
10-43-47
Repealed.
Section
10-43-48
Repealed.
Section
10-43-49
Repealed.
Section
10-43-50
Repealed.
Section
10-43-50.1
Supplementary return required for taxable income increase due to federal adjustment--Payment of additional tax and interest.
Section
10-43-50.2
Supplementary return for taxable income decrease due to federal adjustment--Refund for overpayment.
Section
10-43-50.3
Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties.
Section
10-43-51
10-43-51.1. Repealed.
Section
10-43-52
10-43-53. Superseded.
Section
10-43-54
Repealed.
Section
10-43-55
Repealed.
Sections
10-43-56 - to 10-43-59
Repealed.
Section
10-43-60
Repealed.
Section
10-43-61
Repealed.
Sections
10-43-62 - to 10-43-67
Repealed.
Section
10-43-68
Repealed.
Sections
10-43-69 - to 10-43-72
Repealed.
Section
10-43-73
Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer.
Section
10-43-74
Repealed.
Section
10-43-75
Repealed.
Section
10-43-75.1
Repealed.
Section
10-43-76
Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate.
Section
10-43-77
Apportionment of funds among taxing subdivisions.
Section
10-43-78
Repealed.
Sections
10-43-79 - to 10-43-81
Repealed.
Section
10-43-82
Repealed.
Sections
10-43-83 - to 10-43-87
Repealed.
Section
10-43-88
Financial institution authorized to engage in trust business.
Section
10-43-89
Tax on financial institutions engaging in trust business.
Section
10-43-90
Determining minimum tax imposed upon financial institutions engaged in the trust business.
Section
10-43-91
Tax on trustee of extended term trust.
Section
10-43-92
Extended term trust defined.
Section
10-43-93
Repealed.
Section
10-43-94
Entities exempt from payment of tax.