{"data":{"id":"us-sd/sdcl-10-43-25.6","jurisdiction":"us-sd","citation":"SDCL § 10-43-25.6","heading":"Receipts from securities used to maintain reserves against deposits included in numerator.","body":"Notwithstanding the provisions of § 10-43-25.5, receipts from securities used to maintain reserves against deposits to meet federal and state reserve requirements shall be included in the numerator specified in § 10-43-25.1 based on the ratio that the deposits in South Dakota bear to total deposits 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/10-43-25.6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"04baaa39905d1a8c0525b8bf1e37591f1c43f3084ab54ea6280080e0c19f5b21","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-25.5","next":"us-sd/sdcl-10-43-25.7"},"notice":"GroundRules: Original legal text. Not legal advice."}