South Dakota Statutes
§ 10-43-34 — Final return on dissolution.
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.
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South Dakota § 10-43-34 (Final return on dissolution.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1935, ch 205, § 15; SDC 1939, § 57.2713; SL 2008, ch 37, § 103; SL 2016, ch 62, § 14.
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