South Dakota Statutes

§ 10-43-25.8 — Affiliated service income included in numerator.

South Dakota § 10-43-25.8
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

This text of South Dakota § 10-43-25.8 (Affiliated service income 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 § 10-43-25.8 (2026).

Text

Affiliated service income shall be included in the numerator specified in § 10-43-25.1 only if the income relates to:

(1)Loans secured primarily by real property or tangible personal property located in this state;
(2)Loans made to customers located in this state, which are not secured by real property or tangible personal property; or (3) Credit card receivables from customers in this state.

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Legislative History

SL 1996, ch 80, § 2; SL 2014, ch 61, § 12, eff. Jan. 1, 2015.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-43-25.8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-25.8.