South Dakota § 13-65-8 Receipts for contributions--Reporting of each contribution.

South Dakota Statutes

§ 13-65-8 — Receipts for contributions--Reporting of each contribution.

South Dakota § 13-65-8

Title 13EDUCATION

Ch. 13-64PARTNERS IN EDUCATION TAX CREDIT PROGRAM

This text of South Dakota § 13-65-8 (Receipts for contributions--Reporting of each contribution.) 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 § 13-65-8 (2026).

Text

The division shall provide a standardized format for a receipt to be issued by the scholarship granting organization to a company to indicate the value of a contribution received. The division shall require a company to provide a copy of this receipt when claiming the tax credit established in this chapter. Prior to accepting any contribution from any company, the scholarship granting organization shall first verify with the division that the limit on the total amount of tax credits allowed pursuant to § 13-65-3 has not yet been reached for the current fiscal year. The scholarship granting organization shall report to the division the name of the insurance company, date, and amount for each contribution received from an insurance company seeking a tax credit pursuant to § 13-65-2 within th

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The division shall provide a standardized format for a receipt to be issued by the scholarship granting organization to a company to indicate the value of a contribution received. The division shall require a company to provide a copy of this receipt when claiming the tax credit established in this chapter. Prior to accepting any contribution from any company, the scholarship granting organization shall first verify with the division that the limit on the total amount of tax credits allowed pursuant to § 13-65-3 has not yet been reached for the current fiscal year. The scholarship granting organization shall report to the division the name of the insurance company, date, and amount for each contribution received from an insurance company seeking a tax credit pursuant to § 13-65-2 within thirty days of the date of the contribution.