South Dakota

13-65-1. Definitions.

13-65-2. Partners in education tax credit program established.

13-65-3. Limit on tax credits.

13-65-3.1. Tax credits reducing quarterly payments.

13-65-3.2. Tax credits--Maximum allowable.

13-65-3.3. Tax credits--Calculation of maximum allowable.

13-65-4. Requirements for scholarship granting organizations.

13-65-4.1. Participation agreement--Requirements.

13-65-5. Annual financial information reports.

13-65-6. Responsibilities of eligible students and their parents.

13-65-7. Promulgation of rules.

13-65-8. Receipts for contributions--Reporting of each contribution.

13-65-9. Annual report of contributions.

13-65-10. Financial review or audit.

13-65-11. Applicability of chapter.

13-65-12. Regulatory authority over nonpublic schools not expanded.