92 chapters · 1,362 sections in this title.
SDCL § 13-65-5 Annual financial information reports
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The scholarship granting organization shall demonstrate financial accountability by annually submitting to the auditor general a financial information report that complies with uniform financial accounting standards and is the result of an audit conducted by a certified public ac…
SDCL § 13-65-6 Responsibilities of eligible students and their parents
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The responsibilities of an eligible student and an eligible student's parent in participating in the program include the following: (1) An eligible student's parent shall select a qualifying school and apply for admission of the eligible student; (2) An eligible student participa…
SDCL § 13-65-7 Promulgation of rules
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The secretary of the Department of Labor and Regulation shall promulgate rules, pursuant to chapter 1-26 , establishing annual timelines for the notifications, verifications, and other procedures required of the insurance companies seeking a tax credit pursuant to § 13-65-2 . Sou…
SDCL § 13-65-8 Receipts for contributions--Reporting of each contribution
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The division shall provide a standardized format for a receipt to be issued by the scholarship granting organization to a company to indicate the value of a contribution received. The division shall require a company to provide a copy of this receipt when claiming the tax credit …