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2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-25.5 Interests, dividends, and net gains from securities transactions attributable to state.


SD Codified L § 10-43-25.5 (through 2011) What's This?

10-43-25.5. Interests, dividends, and net gains from securities transactions attributable to state. Interest, dividends, and net gains from transactions in securities, including stocks, bonds, and all other money markets instruments, are attributed to this state if the financial institution's principal place of business is in South Dakota.

Source: SL 1977, ch 96, § 15.

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