South Dakota Statutes
§ 10-43-2 — Tax imposed on financial institutions.
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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South Dakota § 10-43-2 (Tax imposed on financial institutions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 §
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