Section 10-43-2.1 - Tax imposed on national banks, production credit and savings and loan associations.
10-43-2.1. Tax imposed on national banks, production credit and savings and loan associations. An annual tax is hereby imposed upon every national banking corporation or production credit association or savings and loan association doing business within this state, according to or measured by its net income, to be computed in the manner provided in this chapter, on the basis of its net income during any part of its tax year.
Source: SL 1939, ch 263, § 3; SDC Supp 1960, § 57.30A03; SDCL, § 10-43-2; SL 1977, ch 96, § 2.