GroundRules
SDCL § 10-43-89: Tax on financial institutions engaging in trust business.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS
There is hereby imposed an annual minimum tax upon the financial institutions defined in § 10-43-88. This tax is the tax otherwise computed according to chapter 10-43 or the tax provided in § 10-43-90, whichever is greater.
Collected 2026-09-03T15:18:56Z. Source file · JSON