South Dakota Statutes
§ 10-43-2 — Tax imposed on financial institutions.
South Dakota § 10-43-2
This text of South Dakota § 10-43-2 (Tax imposed on financial institutions.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-43-2 (2026).
Text
An annual tax is hereby imposed on each financial institution doing business in this state or licensed to do business in this state during any part of its tax year.
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Related
Citibank, N.A. v. South Dakota Department of Revenue
2015 SD 67 (South Dakota Supreme Court, 2015)
U.S. Bank National Assoc. v. S.D. Dept of Revenue
980 N.W.2d 936 (South Dakota Supreme Court, 2022)
Legislative History
SL 1939, ch 263, §§ 3, 4; SDC Supp 1960, §§ 57.30A03, 57.30A04; SDCL §
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-43-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-2.