South Dakota
Title 10 · Chapter 10-43
83 entries
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10-43-1. Definition of terms.
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10-43-2. Tax imposed on financial institutions.
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10-43-2.1. 10-43-2.1. Repealed by SL 2016, ch 62, § 3.
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10-43-3. 10-43-3. Repealed by SL 1977, ch 96, § 20.
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10-43-4. Time of liability for tax--Rate of tax--Minimum.
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10-43-5. Income tax in lieu of other taxes.
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10-43-6. 10-43-6 to 10-43-10. Repealed by SL 1977, ch 96, § 20.
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10-43-10.1. Net income defined.
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10-43-10.2. Additions to taxable income.
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10-43-10.3. Subtractions from taxable income.
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10-43-10.4. Carryback of net operating losses not deductible.
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10-43-10.5. Carryforward of net operating losses deductible.
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10-43-11. 10-43-11. Repealed by SL 1978, ch 83, § 3.
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10-43-12. 10-43-12 to 10-43-22. Repealed by SL 1977, ch 96, § 20.
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10-43-22.1. Tax limited to income from business within state--Formula for net income apportionment.
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10-43-23. 10-43-23. Repealed by SL 1977, ch 96, § 20.
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10-43-23.1. Property factor.
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10-43-23.2. Valuation of property owned or rented--Net annual rental rate.
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10-43-23.3. Average value determination.
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10-43-24. 10-43-24. Repealed by SL 1977, ch 96, § 20.
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10-43-24.1. Payroll factor.
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10-43-24.2. Compensation paid in state.
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10-43-24.3. 10-43-24.3. Repealed by SL 2014, ch 61, § 4, eff. Jan. 1, 2015.
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10-43-25. 10-43-25. Repealed by SL 1977, ch 96, § 20.
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10-43-25.1. Receipts factor.
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10-43-25.2. Interest, fees, and penalties in nature of interest, discount, and net gain from loans included in numerator.
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10-43-25.3. Fees, commissions, service charges, and other receipts included in numerator.
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10-43-25.4. Rental property receipts included in numerator.
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10-43-25.5. Interest, dividends, and net gains from securities transactions included in numerator.
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10-43-25.6. Receipts from securities used to maintain reserves against deposits included in numerator.
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10-43-25.7. Receipts from securities held or pledged for public or trust funds included in numerator.
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10-43-25.8. Affiliated service income included in numerator.
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10-43-25.9. Affiliated service income defined.
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10-43-26. 10-43-26 to 10-43-29. Repealed by SL 1977, ch 96, § 20.
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10-43-29.1. Alternative apportionment methods.
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10-43-30. Time for filing annual return and paying tax--Penalty and interest for delinquency.
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10-43-30.1. Extension of time to file return--Conditions--Interest.
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10-43-31. 10-43-31, 10-43-32. Repealed by SL 2016, ch 62, §§ 12, 13.
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10-43-33. 10-43-33. Repealed by SL 1977, ch 96, § 20.
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10-43-34. Final return on dissolution.
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10-43-35. 10-43-35. Repealed by SL 1977, ch 96, § 20.
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10-43-36. Consolidated report of related corporations.
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10-43-37. 10-43-37. Repealed by SL 1978, ch 83, § 4.
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10-43-38. 10-43-38 to 10-43-42. Repealed by SL 1977, ch 96, § 20.
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10-43-42.1. Administration of chapter by secretary of revenue--Promulgation of rules.
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10-43-43. 10-43-43. Repealed by SL 1977, ch 96, § 20.
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10-43-43.1. Records kept by taxpayers--Inspection by secretary--Out-of-state records.
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10-43-44. 10-43-44, 10-43-45. Repealed by SL 1977, ch 96, § 20.
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10-43-46. False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty.
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10-43-47. 10-43-47. Repealed by SL 1977, ch 96, § 20.
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10-43-48. 10-43-48. Repealed by SL 1978, ch 70, § 6.
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10-43-49. 10-43-49. Repealed by SL 1977, ch 96, § 20.
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10-43-50. 10-43-50. Repealed by SL 2016, ch 63, § 4.
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10-43-50.1. Supplementary return required for taxable income increase due to federal adjustment--Payment of additional tax and interest.
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10-43-50.2. Supplementary return for taxable income decrease due to federal adjustment--Refund for overpayment.
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10-43-50.3. Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties.
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10-43-51. 10-43-51, 10-43-51.1. Repealed by SL 2016, ch 63, §§ 5, 6.
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10-43-52. 10-43-52, 10-43-53. Superseded.
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10-43-54. 10-43-54. Repealed by SL 2019, ch 64, § 1.
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10-43-55. 10-43-55. Repealed by SL 2016, ch 63, § 7.
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10-43-56. 10-43-56 to 10-43-59. Repealed by SL 1977, ch 96, § 20.
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10-43-60. 10-43-60. Repealed by SL 2016, ch 63, § 8.
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10-43-61. 10-43-61. Repealed by SL 1977, ch 96, § 20.
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10-43-62. 10-43-62 to 10-43-67. Repealed by SL 2016, ch 62, §§ 17 to 22.
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10-43-68. 10-43-68. Repealed by SL 1977, ch 96, § 20.
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10-43-69. 10-43-69 to 10-43-72. Repealed by SL 2016, ch 62, §§ 23 to 26.
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10-43-73. Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer.
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10-43-74. 10-43-74. Repealed by SL 1982, ch 86, § 32.
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10-43-75. 10-43-75. Repealed by SL 1977, ch 96, § 20.
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10-43-75.1. 10-43-75.1. Repealed by SL 2016, ch 62, § 27.
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10-43-76. Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate.
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10-43-77. Apportionment of funds among taxing subdivisions.
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10-43-78. 10-43-78. Repealed by SL 2016, ch 62, § 29.
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10-43-79. 10-43-79 to 10-43-81. Repealed by SL 1997, ch 66, §§ 1 to 3.
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10-43-82. 10-43-82. Repealed by SL 2016, ch 62, § 30.
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10-43-83. 10-43-83 to 10-43-87. Repealed by SL 1997, ch 66, §§ 5 to 10.
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10-43-88. Financial institution authorized to engage in trust business.
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10-43-89. Tax on financial institutions engaging in trust business.
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10-43-90. Determining minimum tax imposed upon financial institutions engaged in the trust business.
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10-43-91. Tax on trustee of extended term trust.
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10-43-92. Extended term trust defined.
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10-43-93. 10-43-93. Repealed by SL 2009, ch 39, § 13.
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10-43-94. Entities exempt from payment of tax.