South Dakota Statutes
§ 10-43-10.4 — Carryback of net operating losses not deductible.
South Dakota § 10-43-10.4
This text of South Dakota § 10-43-10.4 (Carryback of net operating losses not deductible.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-43-10.4 (2026).
Text
No carryback of net operating losses may be deducted from net income for state tax purposes.
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Legislative History
SL 1982, ch 108; SL 2014, ch 60, § 3, eff. Jan. 1, 2015; SL 2016, ch 62, § 7.
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Bluebook (online)
South Dakota § 10-43-10.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-10.4.