Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 43 - INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS
Section 10-43-25.3 - Fees, commissions, service charges, and other receipts included in numerator

S.D. Codified Laws § 10-43-25.3

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Current through the 2024 Legislative Session
Section 10-43-25.3 - Fees, commissions, service charges, and other receipts included in numerator

Fees, other than those described in § 10-43-25.2, commissions, service charges, and other receipts from the rendering of financial or fiduciary services shall be included in the numerator specified in § 10-43-25.1 if the service is principally performed in South Dakota unless the fees, commissions, service charges, and other receipts are affiliated service income as provided in § 10-43-25.8.

SDCL 10-43-25.3

SL 1977, ch 96, § 13; SL 1996, ch 80, § 1; SL 2014, ch 61, §7, eff. Jan. 1, 2015.
Amended by S.L. 2014, ch. 61,s. 7, eff. 1/1/2015.