South Dakota Statutes

§ 10-43-94 — Entities exempt from payment of tax.

South Dakota § 10-43-94
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

This text of South Dakota § 10-43-94 (Entities exempt from payment of tax.) 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 § 10-43-94 (2026).

Text

The State of South Dakota, any political subdivision of the state, and any quasi-governmental organization created by an executive order of the State of South Dakota and any subsidiary of such organization; any nonprofit United States Treasury Community Development Financial Institution, Small Business Administration Certified Development Company, or Regional Revolving Loan Fund; or any commercial club, chamber of commerce, or industrial development corporation formed pursuant to § 9-12-11 or 9-27-37 is exempt from the payment of this tax.

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Legislative History

SL 2005, ch 257, § 7.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-43-94, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-43-94.