10-43-25.3. Fees, commissions, service charges, and other receipts included in numerator.
Fees, other than those described in §10-43-25.2, commissions, service charges, and other receipts from the rendering of financial or fiduciary services shall be included in the numerator specified in §10-43-25.1 if the service is principally performed in South Dakota unless the fees, commissions, service charges, and other receipts are affiliated service income as provided in §10-43-25.8.
Source: SL 1977, ch 96, §13; SL 1996, ch 80, §1; SL 2014, ch 61, §7, eff. Jan. 1, 2015.