South Dakota Statutes

§ 13-65-3 — Limit on tax credits.

South Dakota § 13-65-3
JurisdictionSouth Dakota
Title 13EDUCATION
Ch. 13-64PARTNERS IN EDUCATION TAX CREDIT PROGRAM

This text of South Dakota § 13-65-3 (Limit on tax credits.) 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 § 13-65-3 (2026).

Text

Notwithstanding the provisions of § 13-65-2 , the total amount of tax credits claimed on annual premium tax returns pursuant to this chapter may not exceed five million dollars in fiscal year 2025 and each year thereafter.

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Legislative History

SL 2016, ch 102, § 3; SL 2022, ch 50, § 2; SL 2024, ch 67, § 1.

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Bluebook (online)
South Dakota § 13-65-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/13-65-3.