South Dakota Statutes

§ 10-43-25.7 — Receipts from securities held or pledged for public or trust funds included in numerator.

South Dakota § 10-43-25.7
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

This text of South Dakota § 10-43-25.7 (Receipts from securities held or pledged for public or trust funds 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 § 10-43-25.7 (2026).

Text

Receipts from securities owned by a financial institution but held or pledged to secure public or trust funds shall be included in the numerator specified in § 10-43-25.1 if the financial institution's office where the deposits are maintained is in South Dakota.

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Legislative History

SL 1977, ch 96, §§ 15 (2), 20; SL 2014, ch 61, § 11, eff. Jan. 1, 2015.

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Bluebook (online)
South Dakota § 10-43-25.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-25.7.