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

SDCL § 10-43-25.5: Interest, dividends, and net gains from securities transactions included in numerator.

Where this section sits in the code

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

Interest, dividends, and net gains from transactions in securities, including stocks, bonds, and all other money markets instruments, shall be included in the numerator specified in § 10-43-25.1 if the financial institution's principal place of business is in South Dakota.

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

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