{"data":{"id":"us-sd/sdcl-10-43-25.3","jurisdiction":"us-sd","citation":"SDCL § 10-43-25.3","heading":"Fees, commissions, service charges, and other receipts included in numerator.","body":"Fees, other than those described in § 10-43-25.2, commissions, service charges, and other receipts from the rendering of financial or fiduciary services shall be included in the numerator specified in § 10-43-25.1 if the service is principally performed in South Dakota unless the fees, commissions, service charges, and other receipts are affiliated service income as provided in § 10-43-25.8.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-25.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"151e0075feb34624e389736fb582563e45712c5b59514155805a5ecd84cf132d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-25.2","next":"us-sd/sdcl-10-43-25.4"},"notice":"GroundRules: Original legal text. Not legal advice."}