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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 43 - Income Tax On Banks And Financial Corporations
§ 10-43-25.8 Affiliated service income included in numerator.
Universal Citation: SD Codified L § 10-43-25.8 (2017)
10-43-25.8. Affiliated service income included in numerator. 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;
(2) Loans made to customers located in this state, which are not secured by real property or tangible personal property; or
(3) Credit card receivables from customers in this state.
Source: SL 1996, ch 80, § 2; SL 2014, ch 61, § 12, eff. Jan. 1, 2015.
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