{"data":{"id":"us-sd/sdcl-10-43-25.4","jurisdiction":"us-sd","citation":"SDCL § 10-43-25.4","heading":"Rental property receipts included in numerator.","body":"Receipts from the rental of real or tangible personal property shall be included in the numerator specified in § 10-43-25.1 if the property is principally located in South Dakota.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-25.4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"479b5bdb589725279d736e60efec4cb4f98f44c28db234d14560781e8dd6205d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-25.3","next":"us-sd/sdcl-10-43-25.5"},"notice":"GroundRules: Original legal text. Not legal advice."}