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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 43 - Income Tax On Banks And Financial Corporations
§ 10-43-94 Entities exempt from payment of tax.
Universal Citation: SD Codified L § 10-43-94 (2017)
10-43-94. Entities exempt from payment of tax. The State of South Dakota, any political subdivision of the state, and any quasi-governmental organization created by an executive order of the State of South Dakota and any subsidiary of such organization; any nonprofit United States Treasury Community Development Financial Institution, Small Business Administration Certified Development Company, or Regional Revolving Loan Fund; or any commercial club, chamber of commerce, or industrial development corporation formed pursuant to § 9-12-11 or 9-27-37 is exempt from the payment of this tax.
Source: SL 2005, ch 257, § 7.
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