South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:26:02:04 — Federal income tax return to be submitted with state return

64:26:02:04. Federal
income tax return to be submitted with state return. 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.

Last amended: Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-1-33 , 10-43-10.1.

Source: official text