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CHAPTER 64:26:02



64:26:02:01        Repealed.

64:26:02:02        Repealed.

64:26:02:03        Repealed.

64:26:02:04        Federal income tax return to be submitted with state return.

64:26:02:05        Repealed.

64:26:02:06        Repealed.

64:26:02:07        Consolidated returns.

64:26:02:08        Repealed.

64:26:02:09        Repealed.

64:26:02:10        Repealed.

64:26:02:11        Certain corporations not in the business of making loans.

64:26:02:12        Apportionment of bank franchise tax revenues among counties.

          Declaratory Ruling:  Secretary of Revenue Declaratory Ruling No. 77-24 is obsolete due to the repeal of SDCL 10-43-50 and 10-43-51 in 2016.

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