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10-43 INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS
CHAPTER 10-43

INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

10-43-1      Definition of terms.
10-43-2      Tax imposed on financial institutions.
10-43-2.1      Tax imposed on national banks, production credit and savings and loan associations.
10-43-3      Repealed.
10-43-4      Time of liability for tax--Rate of tax--Minimum.
10-43-5      Income tax in lieu of other taxes.
10-43-6 to 10-43-10. Repealed.
10-43-10.1      Net income defined.
10-43-10.2      Other taxable income (Effective until January 1, 2015).
10-43-10.2      Additions to taxable income (Effective January 1, 2015).
10-43-10.3      Subtractions from taxable income.
10-43-10.4      Carryover of net operating losses or capital losses not deductible.
10-43-10.5      Carryforward of net operating losses or capital losses deductible.
10-43-11      Repealed.
10-43-12 to 10-43-22. Repealed.
10-43-22.1      Tax limited to income from business within state--Formula for net income apportionment.
10-43-23      Repealed.
10-43-23.1      Property factor.
10-43-23.2      Valuation of property owned or rented--Net annual rental rate.
10-43-23.3      Average value determination.
10-43-24      Repealed.
10-43-24.1      Payroll factor.
10-43-24.2      Compensation paid in state--Service entirely or partially within state (Effective until January 1, 2015).
10-43-24.2      Compensation paid in state (Effective January 1, 2015).
10-43-24.3      Compensation paid in state--Some service performed in state.
10-43-25      Repealed.
10-43-25.1      Receipts factor.
10-43-25.2      Interest, discount, and net gain from loans as part of receipts factor (Effective until January 1, 2015).
10-43-25.2      Interest, fees, and penalties in nature of interest, discount, and net gain from loans included in numerator (Effective January 1, 2015).
10-43-25.3      Fees, commissions, service charges, and other receipts as part of receipt factor (Effective until January 1, 2015).
10-43-25.3      Fees, commissions, service charges, and other receipts included in numerator (Effective January 1, 2015).
10-43-25.4      Property rental receipts attributable to state if property in-state (Effective until January 1, 2015).
10-43-25.4      Rental property receipts included in numerator (Effective January 1, 2015).
10-43-25.5      Interests, dividends, and net gains from securities transactions attributable to state (Effective until January 1, 2015).
10-43-25.5      Interest, dividends, and net gains from securities transactions included in numerator (Effective January 1, 2015).
10-43-25.6      Receipts from securities used to maintain reserves against deposits (Effective until January 1, 2015).
10-43-25.6      Receipts from securities used to maintain reserves against deposits included in numerator (Effective January 1, 2015).
10-43-25.7      Receipts from securities held or pledged for public or trust funds (Effective until January 1, 2015).
10-43-25.7      Receipts from securities held or pledged for public or trust funds included in numerator (Effective January 1, 2015).
10-43-25.8      Affiliated service income as a factor in net income apportionment formula (Effective until January 1, 2015).
10-43-25.8      Affiliated service income included in numerator (Effective January 1, 2015).
10-43-25.9      Affiliated service income defined.
10-43-26 to 10-43-29. Repealed.
10-43-29.1      Alternative apportionment methods.
10-43-30      Estimated tax payments--Time for filing annual return--Interest and penalty on underpayment and delinquency.
10-43-30.1      Extension of time to file return--Request for federal extension and payment of estimate required--Interest.
10-43-31      Preparation and distribution of income tax forms.
10-43-32      Jeopardy assessment of income tax--Distress warrant or lien if tax not paid.
10-43-33      Repealed.
10-43-34      Execution of corporate return--Final return on dissolution.
10-43-35      Repealed.
10-43-36      Consolidated report of related corporations.
10-43-37      Repealed.
10-43-38 to 10-43-42. Repealed.
10-43-42.1      Administration of chapter by secretary of revenue--Promulgation of rules.
10-43-43      Repealed.
10-43-43.1      Records kept by taxpayers--Inspection by secretary--Out-of-state records.
10-43-44, 10-43-45. Repealed.
10-43-46      False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty.
10-43-47      Repealed.
10-43-48      Repealed.
10-43-49      Repealed.
10-43-50      Time of examination of return and determination of tax by secretary--Payment of excess found due.
10-43-51      Time for determination of tax on failure to file return or list income--Time of payment.
10-43-51.1      Time allowed for determination of tax after fraudulent return--Time for payment.
10-43-52, 10-43-53. Superseded.
10-43-54      Payments credited first to penalty and interest.
10-43-55      Refund and interest on overpayments.
10-43-56 to 10-43-59. Repealed.
10-43-60      Appeal to Supreme Court.
10-43-61      Repealed.
10-43-62      Interest payable on extension of time for filing return.
10-43-63      Action for collection of tax--Exemptions from execution restricted to statutory exemptions.
10-43-64      Tax lien on property of taxpayer.
10-43-65      Index of income tax liens maintained by register of deeds--Contents.
10-43-66      Notice of lien filed with register of deeds--Contents.
10-43-67      Endorsement and preservation of notice of lien--Indexing and recording.


10-43-68      Repealed.
10-43-69      Recording of satisfaction of tax in lien record.
10-43-70      Distress warrant on property subject to lien--Seizure and sale of property--Compensation of sheriff.
10-43-71      Endorsement and return of uncollectible distress warrant.
10-43-72      Personal liability of county officers for failure to issue or execute distress warrant.
10-43-73      Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer.
10-43-74      Repealed.
10-43-75      Repealed.
10-43-75.1      Deposit by financial institution to be applied toward future tax liability--Remission to county--Record--Interest--Refund.
10-43-76      Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate.
10-43-77      Apportionment of tax proceeds among taxing subdivisions--School districts--Support of subdivision.
10-43-78      QUEST entity subject to tax.
10-43-79 to 10-43-81. Repealed.
10-43-82      Designation and certification for QUEST entity.
10-43-83 to 10-43-87. Repealed.
10-43-88      Financial institution authorized to engage in trust business.
10-43-89      Tax on financial institutions engaging in trust business.
10-43-90      Determining minimum tax imposed upon financial institutions engaged in the trust business.
10-43-91      Tax on trustee of extended term trust.
10-43-92      Extended term trust defined.
10-43-93      Repealed.
10-43-94      Entities exempt from payment of tax.


Title 10
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