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§ 10-43-2.1 Repealed.
§ 10-43-3 Repealed.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 Repealed.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§ 10-43-11 Repealed.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 Repealed.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§ 10-43-23 Repealed.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§ 10-43-24 Repealed.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§ 10-43-24.3 Repealed.
§ 10-43-25 Repealed.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 Repealed.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 Repealed.
§ 10-43-33 Repealed.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§ 10-43-35 Repealed.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§ 10-43-37 Repealed.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