South Dakota Statutes
§ 10-43-25.1 — Receipts factor.
South Dakota § 10-43-25.1
This text of South Dakota § 10-43-25.1 (Receipts 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 § 10-43-25.1 (2026).
Text
The receipts factor used in § 10-43-22.1 is a fraction, the numerator of which is the total receipts of the financial institution in the state during the tax period, and the denominator of which is the total receipts of the financial institution everywhere during the tax period.
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Legislative History
SL 1977, ch 96, § 11; SL 2014, ch 61, § 5, eff. Jan. 1, 2015.
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Bluebook (online)
South Dakota § 10-43-25.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-25.1.