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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-43-36

Consolidated report of related corporations

Official textsdlegislature.gov

Any related corporation required to report under this chapter and owned or controlled either directly or indirectly by another corporation may petition the secretary of revenue, or may be required by the secretary of revenue, to make a consolidated report with related corporations that are required to report under this chapter showing the combined net income, such assets of the corporation as are required for the purpose of this chapter, and such other information as the secretary of revenue may require by rule promulgated pursuant to chapter 1-26 .

Last amended: Source: SDC 1939, § 57.2714; SL 1977, ch 96 , § 18; SL 1987, ch 82 , § 20; SL 2000, ch 58 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2013, ch 54 , § 2.

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In this chapter (40 sections)
  1. 10-43-1 · Definition of terms
  2. 10-43-2 · Tax imposed on financial institutions
  3. 10-43-3 · 10-43-3. Repealed by SL 1977, ch 96, § 20
  4. 10-43-4 · Time of liability for tax--Rate of tax--Minimum
  5. 10-43-5 · Income tax in lieu of other taxes
  6. 10-43-6 · 10-43-6 to 10-43-10. Repealed by SL 1977, ch 96, § 20
  7. 10-43-11 · 10-43-11. Repealed by SL 1978, ch 83, § 3
  8. 10-43-12 · 10-43-12 to 10-43-22. Repealed by SL 1977, ch 96, § 20
  9. 10-43-23 · 10-43-23. Repealed by SL 1977, ch 96, § 20
  10. 10-43-24 · 10-43-24. Repealed by SL 1977, ch 96, § 20
  11. 10-43-25 · 10-43-25. Repealed by SL 1977, ch 96, § 20
  12. 10-43-26 · 10-43-26 to 10-43-29. Repealed by SL 1977, ch 96, § 20
  13. 10-43-30 · Time for filing annual return and paying tax--Penalty and…
  14. 10-43-31 · 10-43-31, 10-43-32. Repealed by SL 2016, ch 62, §§ 12, 13
  15. 10-43-33 · 10-43-33. Repealed by SL 1977, ch 96, § 20
  16. 10-43-34 · Final return on dissolution
  17. 10-43-35 · 10-43-35. Repealed by SL 1977, ch 96, § 20
  18. 10-43-36 · Consolidated report of related corporations
  19. 10-43-37 · 10-43-37. Repealed by SL 1978, ch 83, § 4
  20. 10-43-38 · 10-43-38 to 10-43-42. Repealed by SL 1977, ch 96, § 20
  21. 10-43-43 · 10-43-43. Repealed by SL 1977, ch 96, § 20
  22. 10-43-44 · 10-43-44, 10-43-45. Repealed by SL 1977, ch 96, § 20
  23. 10-43-46 · False or fraudulent return or information with intent to…
  24. 10-43-47 · 10-43-47. Repealed by SL 1977, ch 96, § 20
  25. 10-43-48 · 10-43-48. Repealed by SL 1978, ch 70, § 6
  26. 10-43-49 · 10-43-49. Repealed by SL 1977, ch 96, § 20
  27. 10-43-50 · 10-43-50. Repealed by SL 2016, ch 63, § 4
  28. 10-43-51 · 10-43-51, 10-43-51.1. Repealed by SL 2016, ch 63, §§ 5, 6
  29. 10-43-52 · 10-43-52, 10-43-53. Superseded
  30. 10-43-54 · 10-43-54. Repealed by SL 2019, ch 64, § 1
  31. 10-43-55 · 10-43-55. Repealed by SL 2016, ch 63, § 7
  32. 10-43-56 · 10-43-56 to 10-43-59. Repealed by SL 1977, ch 96, § 20
  33. 10-43-60 · 10-43-60. Repealed by SL 2016, ch 63, § 8
  34. 10-43-61 · 10-43-61. Repealed by SL 1977, ch 96, § 20
  35. 10-43-62 · 10-43-62 to 10-43-67. Repealed by SL 2016, ch 62, §§ 17 to 22
  36. 10-43-68 · 10-43-68. Repealed by SL 1977, ch 96, § 20
  37. 10-43-69 · 10-43-69 to 10-43-72. Repealed by SL 2016, ch 62, §§ 23 to 26
  38. 10-43-73 · Tax payment as condition precedent to doing…
  39. 10-43-74 · 10-43-74. Repealed by SL 1982, ch 86, § 32
  40. 10-43-75 · 10-43-75. Repealed by SL 1977, ch 96, § 20
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