South Dakota Statutes
§ 10-43-23.1 — Property factor.
South Dakota § 10-43-23.1
This text of South Dakota § 10-43-23.1 (Property factor.) 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 § 10-43-23.1 (2026).
Text
The property factor used in § 10-43-22.1 is a fraction, the numerator of which is the average value of the financial institution's real and tangible property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the financial institution's real and tangible personal property owned or rented and used everywhere during the tax period.
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Legislative History
SL 1977, ch 96, § 6; SL 2014, ch 61, § 1, eff. Jan. 1, 2015.
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Bluebook (online)
South Dakota § 10-43-23.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-23.1.