There is a newer version of the South Dakota Codified Laws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
§10-43-24.3 Compensation paid in state--Some service performed in state.
SD Codified L § 10-43-24.3 (through 2011) What's This?
10-43-24.3. Compensation paid in state--Some service performed in state. Compensation is paid in this state if some of the service is performed in the state and:
(1) The base of operations, or if there is no base of operations, the place from which the service is directed or controlled, is in this state; or
(2) The base of operations or place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
Source: SL 1977, ch 96, § 10 (3).
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