South Dakota Statutes
§ 10-43-90 — Determining minimum tax imposed upon financial institutions engaged in the trust business.
South Dakota § 10-43-90
This text of South Dakota § 10-43-90 (Determining minimum tax imposed upon financial institutions engaged in the 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 § 10-43-90 (2026).
Text
If a financial institution as described in § 10-43-88 has been authorized to engage in the trust business in South Dakota for fewer than twelve months, the annual minimum tax is five hundred dollars; for more than twelve months, but fewer than twenty - four months the annual minimum tax is two thousand dollars; for more than twenty - four months, but fewer than thirty - six months the annual minimum tax is five thousand dollars; for thirty - six months, but fewer than forty - eight months the annual minimum tax is ten thousand dollars; and for forty - eight months or more, the annual minimum tax is twenty - five thousand dollars.
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Legislative History
SL 1995, ch 268; § 88; SL 1997, ch 272, § 2.
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Bluebook (online)
South Dakota § 10-43-90, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-90.