S.D. Codified Laws § 10-43-34

Current through the 2024 Legislative Session

Section 10-43-34 - Final return on dissolution

Before a corporation may be dissolved and its assets distributed, the corporation shall make a return for any settlement of the tax for any income earned in the income year up to its final date of dissolution.

SDCL 10-43-34

SL 1935, ch 205, § 15; SDC 1939, § 57.2713; SL 2008, ch 37, § 103; SL 2016, ch 62, § 14.

Amended by S.L. 2016, ch. 62,s. 14, eff. 7/1/2016.