South Dakota Statutes

§ 10-43-25.3 — Fees, commissions, service charges, and other receipts included in numerator.

South Dakota § 10-43-25.3
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

This text of South Dakota § 10-43-25.3 (Fees, commissions, service charges, and other receipts included in numerator.) 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 § 10-43-25.3 (2026).

Text

Fees, other than those described in § 10-43-25.2 , commissions, service charges, and other receipts from the rendering of financial or fiduciary services shall be included in the numerator specified in § 10-43-25.1 if the service is principally performed in South Dakota unless the fees, commissions, service charges, and other receipts are affiliated service income as provided in § 10-43-25.8 .

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Legislative History

SL 1977, ch 96, § 13; SL 1996, ch 80, § 1; SL 2014, ch 61, § 7, eff. Jan. 1, 2015.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-43-25.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-25.3.