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§ 10-43-10.4 Carryback of net operating losses not deductible.

SD Codified L § 10-43-10.4 (2019) (N/A)
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10-43-10.4. Carryback of net operating losses not deductible. No carryback of net operating losses may be deducted from net income for state tax purposes.

Source: SL 1982, ch 108; SL 2014, ch 60, § 3, eff. Jan. 1, 2015; SL 2016, ch 62, § 7.

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§ 10-43-10.3 Subtractions from taxable income.
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§ 10-43-10.5 Carryforward of net operating losses deductible.