South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

Last amended: Source: 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.

Source: official text