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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:26:03:11

Dividends received from other financial institutions

Official textsdlegislature.gov

64:26:03:11. Dividends received from other financial institutions. Dividends received from other financial institutions which are subject to the South Dakota tax on financial institutions shall be subtracted from net income, provided such dividends were not excluded in determining federal taxable 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 10-43-10.3.

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In this chapter (40 sections)
  1. 64:06:03:54 · Repealed
  2. 64:06:03:55 · Newspapers subject to sales tax and use tax
  3. 64:06:03:56 · Maintenance items are not replacement parts -- Definition…
  4. 64:06:03:57 · Drugs -- Definition
  5. 64:06:03:58 · Durable medical equipment -- Definition
  6. 64:06:03:59 · Mobility enhancing equipment -- Definition
  7. 64:06:03:60 · Prosthetic device -- Definition
  8. 64:06:03:61 · Prescriptions -- Definition
  9. 64:06:03:62 · Medical device -- Component, part, or accessory
  10. 64:06:03:63 · Permanent foundation -- Definition
  11. 64:26:03:01 · Repealed
  12. 64:26:03:02 · Repealed
  13. 64:26:03:03 · Repealed
  14. 64:26:03:04 · Repealed
  15. 64:26:03:05 · Repealed
  16. 64:26:03:06 · Repealed
  17. 64:26:03:07 · Repealed
  18. 64:26:03:08 · Repealed
  19. 64:26:03:09 · Repealed
  20. 64:26:03:10 · Repealed
  21. 64:26:03:11 · Dividends received from other financial institutions
  22. 64:26:03:12 · Net operating loss carryover
  23. 64:26:03:13 · Filing of separate returns of financial institutions
  24. 64:28:03:01 · Repealed
  25. 64:28:03:02 · Signature of owner required
  26. 64:28:03:03 · Repealed
  27. 64:28:03:04 · Damage disclosure statement
  28. 64:28:03:05 · Out-of-state "junking" title
  29. 64:28:03:06 · Transferred
  30. 64:28:03:07 · Transferred
  31. 64:28:03:08 · Authorization of owner required
  32. 64:28:03:09 · Titling vehicles in both business and personal names of a…
  33. 64:28:03:10 · Repealed
  34. 64:28:03:11 · Repealed
  35. 64:28:03:12 · Determination of body type
  36. 64:29:03:01 · Repealed
  37. 64:29:03:02 · License plate renewal certificate -- Duplicate issued
  38. 64:29:03:03 · Status of South Dakota license plates when South Dakota…
  39. 64:29:03:04 · Repealed
  40. 64:29:03:05 · Souvenir plates
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