<html> <head> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <style> <!-- --> </style> </head> <body lang=EN-US link=blue vlink="#954F72"> <div> <p align=center><b>CHAPTER 64:26:02</b></p> <p align=center><b>ADMINISTRATION OF PROGRAM</b></p> <p>Section</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:01">64:26:02:01</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:02">64:26:02:02</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:03">64:26:02:03</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:04">64:26:02:04</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Federal income tax return to be submitted with state return.</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:05">64:26:02:05</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:06">64:26:02:06</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:07">64:26:02:07</a>&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; Consolidated returns.</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:08">64:26:02:08</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:09">64:26:02:09</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:10">64:26:02:10</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:11">64:26:02:11</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Certain corporations not in the business of making loans.</p> <p><a href="DisplayRule.aspx?Rule=64:26:02:12">64:26:02:12</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Apportionment of bank franchise tax revenues among counties.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Declaratory Ruling:</b>&nbsp; Secretary of Revenue Declaratory Ruling No. 77-24 is obsolete due to the repeal of SDCL 10-43-50 and 10-43-51 in 2016.</p> </div> </body> </html>