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

SDCL § 10-43-25.4: Rental property receipts included in numerator.

Where this section sits in the code

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

Receipts from the rental of real or tangible personal property shall be included in the numerator specified in § 10-43-25.1 if the property is principally located in South Dakota.

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

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