SDCL Chapter 10-43 index

CHAPTER 10-43 INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS 10-43-1 Definition of terms. 10-43-2 Tax imposed on financial institutions. 10-43-2.1 10-43-2.1 . Repealed by SL 2016, ch 62, § 3. 10-43-3 10-43-3 . Repealed by SL 1977, ch 96, § 20. 10-43-4 Time of liability for tax--Rate of tax--Minimum. 10-43-5 Income tax in lieu of other taxes. 10-43-6 10-43-6 to 10-43-10. Repealed by SL 1977, ch 96, § 20. 10-43-10.1 Net income defined. 10-43-10.2 Additions to taxable income. 10-43-10.3 Subtractions from taxable income. 10-43-10.4 Carryback of net operating losses not deductible. 10-43-10.5 Carryforward of net operating losses deductible. 10-43-11 10-43-11 . Repealed by SL 1978, ch 83, § 3. 10-43-12 10-43-12 to 10-43-22. Repealed by SL 1977, ch 96, § 20. 10-43-22.1 Tax limited to income from business within state--Formula for net income apportionment. 10-43-23 10-43-23 . Repealed by SL 1977, ch 96, § 20. 10-43-23.1 Property factor. 10-43-23.2 Valuation of property owned or rented--Net annual rental rate. 10-43-23.3 Average value determination. 10-43-24 10-43-24 . Repealed by SL 1977, ch 96, § 20. 10-43-24.1 Payroll factor. 10-43-24.2 Compensation paid in state. 10-43-24.3 10-43-24.3 . Repealed by SL 2014, ch 61, § 4, eff. Jan. 1, 2015. 10-43-25 10-43-25 . Repealed by SL 1977, ch 96, § 20. 10-43-25.1 Receipts factor. 10-43-25.2 Interest, fees, and penalties in nature of interest, discount, and net gain from loans included in numerator. 10-43-25.3 Fees, commissions, service charges, and other receipts included in numerator. 10-43-25.4 Rental property receipts included in numerator. 10-43-25.5 Interest, dividends, and net gains from securities transactions included in numerator. 10-43-25.6 Receipts from securities used to maintain reserves against deposits included in numerator. 10-43-25.7 Receipts from securities held or pledged for public or trust funds included in numerator. 10-43-25.8 Affiliated service income included in numerator. 10-43-25.9 Affiliated service income defined. 10-43-26 10-43-26 to 10-43-29. Repealed by SL 1977, ch 96, § 20. 10-43-29.1 Alternative apportionment methods. 10-43-30 Time for filing annual return and paying tax--Penalty and interest for delinquency. 10-43-30.1 Extension of time to file return--Conditions--Interest. 10-43-31 10-43-31 , 10-43-32. Repealed by SL 2016, ch 62, §§ 12, 13. 10-43-33 10-43-33 . Repealed by SL 1977, ch 96, § 20. 10-43-34 Final return on dissolution. 10-43-35 10-43-35 . Repealed by SL 1977, ch 96, § 20. 10-43-36 Consolidated report of related corporations. 10-43-37 10-43-37 . Repealed by SL 1978, ch 83, § 4. 10-43-38 10-43-38 to 10-43-42. Repealed by SL 1977, ch 96, § 20. 10-43-42.1 Administration of chapter by secretary of revenue--Promulgation of rules. 10-43-43 10-43-43 . Repealed by SL 1977, ch 96, § 20. 10-43-43.1 Records kept by taxpayers--Inspection by secretary--Out-of-state records. 10-43-44 10-43-44 , 10-43-45. Repealed by SL 1977, ch 96, § 20. 10-43-46 False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty. 10-43-47 10-43-47 . Repealed by SL 1977, ch 96, § 20. 10-43-48 10-43-48 . Repealed by SL 1978, ch 70, § 6. 10-43-49 10-43-49 . Repealed by SL 1977, ch 96, § 20. 10-43-50 10-43-50 . Repealed by SL 2016, ch 63, § 4. 10-43-50.1 Supplementary return required for taxable income increase due to federal adjustment--Payment of additional tax and interest. 10-43-50.2 Supplementary return for taxable income decrease due to federal adjustment--Refund for overpayment. 10-43-50.3 Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties. 10-43-51 10-43-51 , 10-43-51 .1. Repealed by SL 2016, ch 63, §§ 5, 6. 10-43-52 10-43-52 , 10-43-53. Superseded. 10-43-54 10-43-54 . Repealed by SL 2019, ch 64, § 1. 10-43-55 10-43-55 . Repealed by SL 2016, ch 63, § 7. 10-43-56 10-43-56 to 10-43-59. Repealed by SL 1977, ch 96, § 20. 10-43-60 10-43-60 . Repealed by SL 2016, ch 63, § 8. 10-43-61 10-43-61 . Repealed by SL 1977, ch 96, § 20. 10-43-62 10-43-62 to 10-43-67. Repealed by SL 2016, ch 62, §§ 17 to 22. 10-43-68 10-43-68 . Repealed by SL 1977, ch 96, § 20. 10-43-69 10-43-69 to 10-43-72. Repealed by SL 2016, ch 62, §§ 23 to 26. 10-43-73 Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer. 10-43-74 10-43-74 . Repealed by SL 1982, ch 86, § 32. 10-43-75 10-43-75 . Repealed by SL 1977, ch 96, § 20. 10-43-75.1 10-43-75.1 . Repealed by SL 2016, ch 62, § 27. 10-43-76 Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate. 10-43-77 Apportionment of funds among taxing subdivisions. 10-43-78 10-43-78 . Repealed by SL 2016, ch 62, § 29. 10-43-79 10-43-79 to 10-43-81. Repealed by SL 1997, ch 66, §§ 1 to 3. 10-43-82 10-43-82 . Repealed by SL 2016, ch 62, § 30. 10-43-83 10-43-83 to 10-43-87. Repealed by SL 1997, ch 66, §§ 5 to 10. 10-43-88 Financial institution authorized to engage in trust business. 10-43-89 Tax on financial institutions engaging in trust business. 10-43-90 Determining minimum tax imposed upon financial institutions engaged in the trust business. 10-43-91 Tax on trustee of extended term trust. 10-43-92 Extended term trust defined. 10-43-93 10-43-93 . Repealed by SL 2009, ch 39, § 13. 10-43-94 Entities exempt from payment of tax.