{"data":{"id":"us-sd/sdcl-10-43-2","jurisdiction":"us-sd","citation":"SDCL § 10-43-2","heading":"Tax imposed on financial institutions.","body":"An annual tax is hereby imposed on each financial institution doing business in this state or licensed to do business in this state during any part of its tax year.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d402d0191a5223ed2612c25c51e595e1b85b617e74f2f06b18759f5e0d423597","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-1","next":"us-sd/sdcl-10-43-2.1"},"notice":"GroundRules: Original legal text. Not legal advice."}