South Dakota Statutes

§ 10-43-88 — Financial institution authorized to engage in trust business.

South Dakota § 10-43-88
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

This text of South Dakota § 10-43-88 (Financial institution authorized to engage in trust business.) 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 § 10-43-88 (2026).

Text

For the purpose of this section and §§ 10-43-89 and 10-43-90 , financial institution means a financial institution defined in subdivision § 10-43-1(4) but is one which is authorized to engage in the trust business and has not been authorized to accept deposits by the director, comptroller of the currency, or the office of thrift supervision and is not a related corporation of a depository institution subject to the tax imposed by this chapter.

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Legislative History

SL 1995, ch 268, § 86; SL 1997, ch 272, § 17.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-43-88, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-88.