S.D. Codified Laws § 10-43-2

Current through the 2024 Legislative Session

Section 10-43-2 - Tax imposed on financial institutions

An annual tax is hereby imposed on each financial institution doing business in this state or licensed to do business in this state during any part of its tax year.

SDCL 10-43-2

SL 1939, ch 263, §§ 3, 4; SDC Supp 1960, §§ 57.30A03, 57.30A04; SDCL § 10-43-3; SL 1977, ch 96, § 2; SL 2016, ch 62, § 2.

Amended by S.L. 2016, ch. 62,s. 2, eff. 7/1/2016.