{"data":{"id":"us-sd/sdcl-10-43-90","jurisdiction":"us-sd","citation":"SDCL § 10-43-90","heading":"Determining minimum tax imposed upon financial institutions engaged in the trust business.","body":"If a financial institution as described in § 10-43-88 has been authorized to engage in the trust business in South Dakota for fewer than twelve months, the annual minimum tax is five hundred dollars; for more than twelve months, but fewer than twenty-four months the annual minimum tax is two thousand dollars; for more than twenty-four months, but fewer than thirty-six months the annual minimum tax is five thousand dollars; for thirty-six months, but fewer than forty-eight months the annual minimum tax is ten thousand dollars; and for forty-eight months or more, the annual minimum tax is twenty-five thousand dollars.","path":["TITLE 10. TAXATION","CHAPTER 10-43. INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS"],"source_url":"https://sdlegislature.gov/Statutes/10-43-90","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0a563b53fdde079b4c40c0834d373849a8255edeb3e68d5203025f02f2b2b815","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-43-89","next":"us-sd/sdcl-10-43-91"},"notice":"GroundRules: Original legal text. Not legal advice."}