There is a newer version of the South Dakota Codified Laws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
§10-43-78 QUEST entity subject to tax.
SD Codified L § 10-43-78 (through 2011) What's This?
10-43-78. QUEST entity subject to tax. Any QUEST entity certified pursuant to §§ 10-43-82 is subject to the tax provided by this chapter. For the purposes of collecting the tax pursuant to this chapter, a QUEST entity shall be considered a financial institution as defined by § 10-43-1.
Source: SL 1993, ch 96, § 10; SL 1994, ch 361, § 8.
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