South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:26:02:07 — Consolidated returns

64:26:02:07. Consolidated
returns. The secretary shall demand a consolidated return when it is
established that a taxpayer has engaged in non-arm's length transactions which
cause a material distortion in net income.

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 10-43-36.

Source: official text