Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 43 - Income Tax On Banks And Financial Corporations > Section 10-43-25.4 - Property rental receipts attributable to state if property in-state.

Section 10-43-25.4 - Property rental receipts attributable to state if property in-state.

10-43-25.4. Property rental receipts attributable to state if property in-state. Receipts from the rental of real or tangible personal property shall be attributed to this state if the property is principally located in South Dakota.

Source: SL 1977, ch 96, § 14.