South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-43-23.3: Average value determination.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

The average value of property shall be determined by averaging the values at the beginning and ending of the tax period if reasonably required to reflect properly the average value of the financial institution's property.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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