Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 43 - Income Tax On Banks And Financial Corporations > Section 10-43-25.7 - Receipts from securities held or pledged for public or trust funds.

Section 10-43-25.7 - Receipts from securities held or pledged for public or trust funds.

10-43-25.7. Receipts from securities held or pledged for public or trust funds. Receipts from securities owned by a financial institution but held or pledged to secure public or trust funds shall be attributed to this state if the financial institution's office where the deposits are maintained is in South Dakota.

Source: SL 1977, ch 96, §§ 15 (2), 20.