§ 10-43-10.4

S.D. Codified Laws § 10-43-10.4 (2026)

Carryback of net operating losses not deductible.

SL 1982, ch 108 ; SL 2014, ch 60 , § 3, eff. Jan. 1, 2015; SL 2016, ch 62 , § 7.

No carryback of net operating losses may be deducted from net income for state tax purposes.

Source: SL 1982, ch 108 ; SL 2014, ch 60 , § 3, eff. Jan. 1, 2015; SL 2016, ch 62 , § 7.