Section 10-43-25.5 - Interests, dividends, and net gains from securities transactions attributable to state.
10-43-25.5. Interests, dividends, and net gains from securities transactions attributable to state. Interest, dividends, and net gains from transactions in securities, including stocks, bonds, and all other money markets instruments, are attributed to this state if the financial institution's principal place of business is in South Dakota.
Source: SL 1977, ch 96, § 15.