Before a corporation may be dissolved and its assets distributed, the corporation shall make a return for any settlement of the tax for any income earned in the income year up to its final date of dissolution.

Source: SL 1935, ch 205 , § 15; SDC 1939, § 57.2713; SL 2008, ch 37 , § 103; SL 2016, ch 62 , § 14.