{"data":{"id":"us-sd/sdcl-10-43-25.5","jurisdiction":"us-sd","citation":"SDCL § 10-43-25.5","heading":"Interest, dividends, and net gains from securities transactions included in numerator.","body":"Interest, dividends, and net gains from transactions in securities, including stocks, bonds, and all other money markets instruments, shall be included in the numerator specified in § 10-43-25.1 if the financial institution's principal place of business is in South Dakota.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-25.5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c131c773e885e5ec8d79f285e5966fbf169c1153148137c3fd70660527a216b5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-25.4","next":"us-sd/sdcl-10-43-25.6"},"notice":"GroundRules: Original legal text. Not legal advice."}