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

SDCL § 10-43-25.7: Receipts from securities held or pledged for public or trust funds 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 securities owned by a financial institution but held or pledged to secure public or trust funds shall be included in the numerator specified in § 10-43-25.1 if the financial institution's office where the deposits are maintained is in South Dakota.

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

Browse this collection