South Dakota Statutes
§ 10-43-34 — Final return on dissolution.
South Dakota § 10-43-34
This text of South Dakota § 10-43-34 (Final return on dissolution.) 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 § 10-43-34 (2026).
Text
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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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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Bluebook (online)
South Dakota § 10-43-34, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-34.