South Dakota Codified Laws 10-43-10.4. Carryback of net operating losses not deductible
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No carryback of net operating losses may be deducted from net income for state tax purposes.
Source: SL 1982, ch 108; SL 2014, ch 60, § 3, eff. Jan. 1, 2015; SL 2016, ch 62, § 7.