No carryback of net operating losses may be deducted from net income for state tax purposes.
S.D. Codified Laws § 10-43-10.4
Carryback of net operating losses not deductible
Source: SL 1982, ch 108; SL 2014, ch 60, § 3, eff
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.