{"data":{"id":"us-sd/sdcl-10-43-89","jurisdiction":"us-sd","citation":"SDCL § 10-43-89","heading":"Tax on financial institutions engaging in trust business.","body":"There is hereby imposed an annual minimum tax upon the financial institutions defined in § 10-43-88. This tax is the tax otherwise computed according to chapter 10-43 or the tax provided in § 10-43-90, whichever is greater.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-89","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"18f7ce8f5f59e4e5971eb07ea1a8473d8700837d333d303d72380fb5cabd2a81","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-88","next":"us-sd/sdcl-10-43-90"},"notice":"GroundRules: Original legal text. Not legal advice."}