There is a newer version of the South Dakota Codified Laws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
§10-43-25.4 Property rental receipts attributable to state if property in-state.
SD Codified L § 10-43-25.4 (through 2011) What's This?
10-43-25.4. Property rental receipts attributable to state if property in-state. Receipts from the rental of real or tangible personal property shall be attributed to this state if the property is principally located in South Dakota.
Source: SL 1977, ch 96, § 14.
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