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

SDCL § 10-43-25.8: Affiliated service income included in numerator.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

Affiliated service income shall be included in the numerator specified in § 10-43-25.1 only if the income relates to:

(1) Loans secured primarily by real property or tangible personal property located in this state;

(2) Loans made to customers located in this state, which are not secured by real property or tangible personal property; or

(3) Credit card receivables from customers in this state.

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

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