There is a newer version of the South Dakota Codified Laws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
§10-43-88 Financial institution authorized to engage in trust business.
SD Codified L § 10-43-88 (through 2011) What's This?
10-43-88. Financial institution authorized to engage in trust business. For the purpose of this section and §§ 10-43-89 and 10-43-90, financial institution means a financial institution defined in subdivision § 10-43-1(4) but is one which is authorized to engage in the trust business and has not been authorized to accept deposits by the director, comptroller of the currency, or the office of thrift supervision and is not a related corporation of a depository institution subject to the tax imposed by this chapter.
Source: SL 1995, ch 268, § 86; SL 1997, ch 272, § 17.
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