{"data":{"id":"us-sd/sdcl-10-43-25.9","jurisdiction":"us-sd","citation":"SDCL § 10-43-25.9","heading":"Affiliated service income defined.","body":"For the purposes of §§ 10-43-25.3 and 10-43-25.8, affiliated service income means fees, commissions, service charges, and other receipts from the production or servicing of loans or credit card receivables by a nondepository financial institution for another nondepository financial institution, if each nondepository financial institution is in the same affiliated group for purposes of filing a consolidated federal corporate income tax return.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-25.9","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"68bbddfe27eb46105eba6fbd11e44b24826e5e4cf954866e8a7e0e70c1036c87","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-25.8","next":"us-sd/sdcl-10-43-26"},"notice":"GroundRules: Original legal text. Not legal advice."}