Section 10-43-25.3 - Fees, commissions, service charges, and other receipts as part of receipt factor.
10-43-25.3. Fees, commissions, service charges, and other receipts as part of receipt factor. Fees, 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.