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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:26:02:12

Apportionment of bank franchise tax revenues among counties

Official textsdlegislature.gov

64:26:02:12. Apportionment of bank franchise tax revenues among counties. T he tax remittances for the branches of depository institutions shall be distributed to each county pro rata based on the relationship the deposits at all branches in each county bear to the total deposits of the institution. The deposit information upon which this distribution is based is the deposit information filed with the Federal Deposit Insurance Corporation on June 30 of the tax year for which the tax return is being filed .
The tax remittances from non-depository institutions shall be distributed pro rata based on the relationship net profits at all branches in each county bear to the total net profits of the non-depository institution.

Last amended: Source: 25 SDR 167, effective July 1, 1999 ; 46 SDR 66, effective November 26, 2019 . General Authority: SDCL 10-43-42.1(1)(2). Law Implemented: SDCL 10-43-76.

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In this chapter (40 sections)
  1. 64:06:02:92 · Rules for sourcing specific telecommunications services
  2. 64:06:02:93 · Exemption of continuing education programs
  3. 64:06:02:94 · Repairs to rental inventory
  4. 64:06:02:95 · Repealed
  5. 64:06:02:96 · Repealed
  6. 64:06:02:97 · Repealed
  7. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  8. 64:06:02:99 · Application of tourism tax to fitness clubs
  9. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  10. 64:26:02:01 · Repealed
  11. 64:26:02:02 · Repealed
  12. 64:26:02:03 · Repealed
  13. 64:26:02:04 · Federal income tax return to be submitted with state…
  14. 64:26:02:05 · Repealed
  15. 64:26:02:06 · Repealed
  16. 64:26:02:07 · Consolidated returns
  17. 64:26:02:08 · Repealed
  18. 64:26:02:09 · Repealed
  19. 64:26:02:10 · Repealed
  20. 64:26:02:11 · Certain corporations not in the business of making loans
  21. 64:26:02:12 · Apportionment of bank franchise tax revenues among…
  22. 64:29:02:01 · Repealed
  23. 64:29:02:02 · Repealed
  24. 64:29:02:03 · License issued when requirements are met -- Tax paid
  25. 64:29:02:04 · Receipt required for refunds
  26. 64:29:02:05 · Repealed
  27. 64:29:02:06 · Repealed
  28. 64:29:02:07 · Repealed
  29. 64:29:02:08 · Proof of payment of taxes for reciprocity
  30. 64:29:02:09 · Repealed
  31. 64:29:02:10 · Repealed
  32. 64:29:02:11 · Repealed
  33. 64:29:02:12 · Repealed
  34. 64:29:02:13 · Repealed
  35. 64:29:02:14 · Trade-in allowance
  36. 64:29:02:15 · Repealed
  37. 64:29:02:16 · Repealed
  38. 64:29:02:17 · Repealed
  39. 64:29:02:18 · Mobile home and manufactured home consignment sales
  40. 64:30:02:01 · Repealed
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