{"data":{"id":"us-sd/sdcl-10-43-25.7","jurisdiction":"us-sd","citation":"SDCL § 10-43-25.7","heading":"Receipts from securities held or pledged for public or trust funds included in numerator.","body":"Receipts from securities owned by a financial institution but held or pledged to secure public or trust funds shall be included in the numerator specified in § 10-43-25.1 if the financial institution's office where the deposits are maintained is in South Dakota.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-25.7","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"42f546e266727242b0fc33d664cbe20e0402068c687a1780ee8062b2e1a4bdf1","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-25.6","next":"us-sd/sdcl-10-43-25.8"},"notice":"GroundRules: Original legal text. Not legal advice."}