Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:26 - Banks and financial institutions
Chapter 64:26:02 - Administration of program
Section 64:26:02:04 - Federal income tax return to be submitted with state return

S.D. Admin. R. 64:26:02:04

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Current through Register Vol. 51, page 57, November 12, 2024
Section 64:26:02:04 - Federal income tax return to be submitted with state return

In addition to the South Dakota return, all financial institutions shall submit to the department a copy of the federal income tax return and schedules filed with the Internal Revenue Service for the tax year.

S.D. Admin. R. 64:26:02:04

4 SDR 35, effective 12/22/1977; 13 SDR 129, 13 SDR 134, effective 7/1/1987.

General Authority: SDCL 10-43-42.1.

Law Implemented: SDCL 10-1-33, 10-43-10.1.