S.D. Codified Laws § 10-45-82

Current through the 2024 Legislative Session

Section 10-45-82 - Gross receipts from charge of interest exempted

There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the charge of interest as defined in § 54-3-1.

SDCL 10-45-82

SL 1996, ch 88, § 1.