64:27:01:16Limitations
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
of deductions. Deductions allowed in SDCL 10-39-45.2(6) are limited to expenditures incurred in production activities in this state.
Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.