ARSD 67:12:05:15

ARSD 67:12:05:15. Reserves accumulated from earnings

Last amended: 2025Year: 2026Length: 17 wordsOfficial source

Cite as S.D. Admin. R. 67:12:05:15

Reserves accumulated from earnings are treated in the same manner as reserves accumulated from any other source.
ARSD 67:12:05:15: ARSD 67:12:05:15. Reserves accumulated from earnings | Justis AI