Section 10-43-34 - Final return on dissolution

10-43-34. Final return on dissolution.Before a corporation may be dissolved and its assets distributed, the corporation shall make a return for any settlement of the tax for any income earned in the income year up to its final date of dissolution. Source: SL 1935, ch 205, §15; SDC 1939, §57.2713; SL 2008, ch 37, §103; SL 2016, ch 62, §14.