{"data":{"id":"us-sd/sdcl-10-43-25.1","jurisdiction":"us-sd","citation":"SDCL § 10-43-25.1","heading":"Receipts factor.","body":"The receipts factor used in § 10-43-22.1 is a fraction, the numerator of which is the total receipts of the financial institution in the state during the tax period, and the denominator of which is the total receipts of the financial institution everywhere during the tax period.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-25.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"cee02f09fd5a55aadf5fbf1aa0a3c5746239a85d971d05a392d1ea316d53ddaf","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-25","next":"us-sd/sdcl-10-43-25.2"},"notice":"GroundRules: Original legal text. Not legal advice."}