64:26:02:04Federal
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
income tax return to be submitted with state return. In addition to the South Dakota return, all financial institutions shall submit to the department a copy of the federal income tax return and schedules filed with the Internal Revenue Service for the tax year.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987.