§ 64:26:03:12

ARSD 64:26:03:12

Net operating loss carryover.

Effective Jan 1, 201516 SDR 76Source: 16 SDR 76, effective November 1, 1989; repealed, SL 2014, ch 60, § 5, effective January 1, 2015. | General Authority: SDCL 10-43-42.1. | Law Implemented: SDCL 10-43-10.1 , 10-43-10.4.

Repealed.

Source: 16 SDR 76, effective November 1, 1989; repealed, SL 2014, ch 60, § 5, effective January 1, 2015.

General Authority: SDCL 10-43-42.1.

Law Implemented: SDCL 10-43-10.1 , 10-43-10.4.

Prior versions effective: 2014-12-31, 1989-11-01.