Rental property receipts included in numerator.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Income Tax On Banks And Financial Corporations
  5. Rental property receipts included in numerator.

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10-43-25.4. Rental property receipts included in numerator.

Receipts from the rental of real or tangible personal property shall be included in the numerator specified in §10-43-25.1 if the property is principally located in South Dakota.

Source: SL 1977, ch 96, §14; SL 2014, ch 61, §8, eff. Jan. 1, 2015.


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