{"data":{"id":"us-sd/sdcl-10-43-25.8","jurisdiction":"us-sd","citation":"SDCL § 10-43-25.8","heading":"Affiliated service income included in numerator.","body":"Affiliated service income shall be included in the numerator specified in § 10-43-25.1 only if the income relates to:\n(1) Loans secured primarily by real property or tangible personal property located in this state;\n(2) Loans made to customers located in this state, which are not secured by real property or tangible personal property; or\n(3) Credit card receivables from customers in this state.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-25.8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"72faf0a129d970ba1fd52e6fdc9bdf53580cacb272f08a6fc97b63fc31f2e3a5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-25.7","next":"us-sd/sdcl-10-43-25.9"},"notice":"GroundRules: Original legal text. Not legal advice."}