Chapter

INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

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 Repealed by SL 2016, ch 62, § 3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 Repealed by SL 1977, ch 96, § 20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 Repealed by SL 1977, ch 96, § 20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 Repealed by SL 1978, ch 83, § 3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 Repealed by SL 1977, ch 96, § 20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 Repealed by SL 1977, ch 96, § 20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 Repealed by SL 1977, ch 96, § 20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 Repealed by SL 2014, ch 61, § 4, eff.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 Repealed by SL 1977, ch 96, § 20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