South Dakota Statutes
§ 10-43-89 — Tax on financial institutions engaging in trust business.
There is hereby imposed an annual minimum tax upon the financial institutions defined in § 10-43-88 . This tax is the tax otherwise computed according to chapter 10-43 or the tax provided in § 10-43-90 , whichever is greater.
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South Dakota § 10-43-89 (Tax on financial institutions engaging in trust business.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1995, ch 268, § 87.
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