Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 43 - INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS
Section 10-43-36 - Consolidated report of related corporations

S.D. Codified Laws § 10-43-36

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Current through the 2024 Legislative Session
Section 10-43-36 - Consolidated report of related corporations

Any related corporation required to report under this chapter and owned or controlled either directly or indirectly by another corporation may petition the secretary of revenue, or may be required by the secretary of revenue, to make a consolidated report with related corporations that are required to report under this chapter showing the combined net income, such assets of the corporation as are required for the purpose of this chapter, and such other information as the secretary of revenue may require by rule promulgated pursuant to chapter 1-26.

SDCL 10-43-36

SDC 1939, § 57.2714; SL 1977, ch 96, § 18; SL 1987, ch 82, § 20; SL 2000, ch 58, §3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2013, ch 54, §2.