Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 43 - INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS
Section 10-43-10.4 - Carryback of net operating losses not deductible

S.D. Codified Laws § 10-43-10.4

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Current through the 2024 Legislative Session
Section 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.

SDCL 10-43-10.4

SL 1982, ch 108; SL 2014, ch 60, §3, eff. Jan. 1, 2015; SL 2016, ch 62, §7.
Amended by S.L. 2016, ch. 62,s. 7, eff. 7/1/2016.
Amended by S.L. 2014, ch. 60,s. 3, eff. 1/1/2015.