§ 64:26:02:04

ARSD 64:26:02:04

Federal income tax return to be submitted with state return.

Effective Jul 1, 198713 SDR 134Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987. | General Authority: SDCL 10-43-42.1. | Law Implemented: SDCL 10-1-33 , 10-43-10.1.

In addition to the South Dakota return, all financial institutions shall submit to the department a copy of the federal income tax return and schedules filed with the Internal Revenue Service for the tax year.

Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987.

General Authority: SDCL 10-43-42.1.

Law Implemented: SDCL 10-1-33 , 10-43-10.1.