South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:26:03:12 — Net operating loss carryover

64:26:03:12. Net operating loss
carryover. Repealed.

Last amended: Source: 16 SDR 76, effective November 1, 1989; repealed, SL 2014, ch 60, § 5, effective January 1, 2015. General Authority: SDCL 10-43-42.1. Law Implemented: SDCL 10-43-10.1 , 10-43-10.4.

Source: official text