South Dakota Administrative Rules
Title 64 - REVENUE
Article 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
Universal Citation: SD Admin Rules 64:26:02:04
Current through Register Vol. 51, page 43, September 23, 2024
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.
General Authority: SDCL 10-43-42.1.
Law Implemented: SDCL 10-1-33, 10-43-10.1.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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