South Dakota Statutes

§ 10-43-25.9 — Affiliated service income defined.

South Dakota § 10-43-25.9
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

This text of South Dakota § 10-43-25.9 (Affiliated service income defined.) 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 § 10-43-25.9 (2026).

Text

For the purposes of §§ 10-43-25.3 and 10-43-25.8 , affiliated service income means fees, commissions, service charges, and other receipts from the production or servicing of loans or credit card receivables by a nondepository financial institution for another nondepository financial institution, if each nondepository financial institution is in the same affiliated group for purposes of filing a consolidated federal corporate income tax return.

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Legislative History

SL 1996, ch 80, § 3; SL 2014, ch 61, § 13, eff. Jan. 1, 2015.

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Bluebook (online)
South Dakota § 10-43-25.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-25.9.