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South Dakota Codified Laws
Title 13
Chapter 13-65
S.D. Codified Laws ch. 13-65
Partners in Education Tax Credit Program
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13-65-1
Definitions.
13-65-2
Partners in education tax credit program established.
13-65-3
Limit on tax credits.
13-65-3.1
Tax credits reducing quarterly payments.
13-65-3.2
Tax credits--Maximum allowable.
13-65-3.3
Tax credits--Calculation of maximum allowable.
13-65-4
Requirements for scholarship granting organizations.
13-65-4.1
Participation agreement--Requirements.
13-65-5
Annual financial information reports.
13-65-6
Responsibilities of eligible students and their parents.
13-65-7
Promulgation of rules.
13-65-8
Receipts for contributions--Reporting of each contribution.
13-65-9
Annual report of contributions.
13-65-10
Financial review or audit.
13-65-11
Applicability of chapter.
13-65-12
Regulatory authority over nonpublic schools not expanded.