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

SDCL § 10-46-62: Gross receipts from charge of interest exempted.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-46. USE TAX

There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the charge of interest as defined in § 54-3-1.

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

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