Section 10-43-36 - Consolidated report for affiliated corporations--Contents. - South Dakota Statutes

10-43-36. Consolidated report for affiliated corporations--Contents. Any related corporation required to report under this chapter and owned or controlled either directly or indirectly by another corporation may elect, or may be required by the secretary of revenue and regulation, to make a consolidated report with related corporations that are required to report under this chapter showing the combined net income, such assets of the corporation as are required for the purpose of this chapter, and such other information as the secretary of revenue and regulation may require by rule promulgated pursuant to chapter 1-26.

Source: SDC 1939, § 57.2714; SL 1977, ch 96, § 18; SL 1987, ch 82, § 20; SL 2000, ch 58, § 3; SL 2003, ch 272, § 82.