S.D. Codified Laws § 10-43-25.4

Current through the 2024 Legislative Session

Section 10-43-25.4 - Rental property receipts included in numerator

Receipts from the rental of real or tangible personal property shall be included in the numerator specified in § 10-43-25.1 if the property is principally located in South Dakota.

SDCL 10-43-25.4

SL 1977, ch 96, § 14; SL 2014, ch 61, §8, eff. Jan. 1, 2015.

Amended by S.L. 2014, ch. 61,s. 8, eff. 1/1/2015.