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2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-25.7 Receipts from securities held or pledged for public or trust funds.


SD Codified L § 10-43-25.7 (through 2011) What's This?

10-43-25.7. Receipts from securities held or pledged for public or trust funds. Receipts from securities owned by a financial institution but held or pledged to secure public or trust funds shall be attributed to this state if the financial institution's office where the deposits are maintained is in South Dakota.

Source: SL 1977, ch 96, §§ 15 (2), 20.

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