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

SDCL § 10-43-25.1: Receipts factor.

Where this section sits in the code

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

The receipts factor used in § 10-43-22.1 is a fraction, the numerator of which is the total receipts of the financial institution in the state during the tax period, and the denominator of which is the total receipts of the financial institution everywhere during the tax period.

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

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