South Dakota Statutes

§ 10-43-25.4 — Rental property receipts included in numerator.

South Dakota § 10-43-25.4
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

This text of South Dakota § 10-43-25.4 (Rental property 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 § 10-43-25.4 (2026).

Text

Receipts from the rental of real or tangible personal property shall be included in the numerator specified in § 10-43-25.1 if the property is principally located in South Dakota.

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Legislative History

SL 1977, ch 96, § 14; SL 2014, ch 61, § 8, eff. Jan. 1, 2015.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-43-25.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-25.4.