South Dakota Statutes
§ 10-46-62 — Gross receipts from charge of interest exempted.
South Dakota § 10-46-62
This text of South Dakota § 10-46-62 (Gross receipts from charge of interest exempted.) 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 § 10-46-62 (2026).
Text
There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the charge of interest as defined in § 54-3-1 .
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Legislative History
SL 1996, ch 88, § 2.
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Bluebook (online)
South Dakota § 10-46-62, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-62.