Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 43 - INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS
Section 10-43-89 - Tax on financial institutions engaging in trust business

S.D. Codified Laws § 10-43-89

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Current through the 2024 Legislative Session
Section 10-43-89 - Tax on financial institutions engaging in trust business

There is hereby imposed an annual minimum tax upon the financial institutions defined in § 10-43-88. This tax is the tax otherwise computed according to chapter 10-43 or the tax provided in § 10-43-90, whichever is greater.

SDCL 10-43-89

SL 1995, ch 268, § 87.