There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-24.2 Compensation paid in state--Service entirely or partially within state.
SD Codified L § 10-43-24.2 (through 2011) What's This?
10-43-24.2. Compensation paid in state--Service entirely or partially within state. Compensation is paid in this state if:
(1) The individual's service is performed entirely within this state; or
(2) The individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state.
Source: SL 1977, ch 96, § 10 (1), (2).
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