SDCL § 10-43-25.8: Affiliated service income included in numerator.
Where this section sits in the code
- TITLE 10. TAXATION
- 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