South Dakota Statutes
§ 10-43-89 — Tax on financial institutions engaging in trust business.
South Dakota § 10-43-89
This text of South Dakota § 10-43-89 (Tax on financial institutions engaging 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 § 10-43-89 (2026).
Text
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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Legislative History
SL 1995, ch 268, § 87.
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Bluebook (online)
South Dakota § 10-43-89, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-89.