South Dakota Statutes

§ 10-45-2.6 — Definition of terms used in §

South Dakota § 10-45-2.6
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-2.6 (Definition of terms used in §) 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 § 10-45-2.6 (2026).

Text

Terms used in § 10-45-2.5 mean:

(1)"Substantial ownership interest," an interest in an entity that is not less than the degree of ownership of equity interest in an entity that is specified by Section 78p of Title 15 of the United States Code as of January 1, 2011, with respect to a person other than a director or officer;
(2)"Ownership," includes both direct ownership and indirect ownership through a parent, subsidiary, or affiliate.

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Related

§ 78p
15 U.S.C. § 78p

Legislative History

SL 2011, ch 56, § 2.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45-2.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-2.6.