10-43-25.6. Receipts from securities used to maintain reserves against deposits included in numerator.
Notwithstanding the provisions of §10-43-25.5, receipts from securities used to maintain reserves against deposits to meet federal and state reserve requirements shall be included in the numerator specified in §10-43-25.1 based on the ratio that the deposits in South Dakota bear to total deposits everywhere during the tax period.
Source: SL 1977, ch 96, §15 (1); SL 2014, ch 61, §10, eff. Jan. 1, 2015.