Average value determination.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Income Tax On Banks And Financial Corporations
  5. Average value determination.

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10-43-23.3. Average value determination.

The average value of property shall be determined by averaging the values at the beginning and ending of the tax period if reasonably required to reflect properly the average value of the financial institution's property.

Source: SL 1977, ch 96, §8.


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