There is a newer version of the South Dakota Codified Laws
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-25.8 Affiliated service income as a factor in net income apportionment formula.


SD Codified L § 10-43-25.8 (through 2011) What's This?

10-43-25.8. Affiliated service income as a factor in net income apportionment formula. Affiliated service income shall be included in the numerator specified in § 10-43-25.1 only if the income relates to:

(1) Loans secured primarily by real property or tangible personal property located in this state; or

(2) Loans made to customers located in this state, which are not secured by real property or tangible personal property.

Source: SL 1996, ch 80, § 2.

Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.