Section 10-43-10.4 - Carryover of net operating losses or capital losses not deductible. - South Dakota Statutes

10-43-10.4. Carryover of net operating losses or capital losses not deductible. No carryover of net operating losses or capital losses may be deducted from the items of additional taxable income includable for state tax purposes pursuant to § 10-43-10.2.

Source: SL 1982, ch 108.