Receipts from the rental of real or tangible personal property shall be included in the numerator specified in § 10-43-25.1 if the property is principally located in South Dakota. Source: SL 1977, ch 96 , § 14; SL 2014, ch 61 , § 8, eff. Jan. 1, 2015.
Rental property receipts included in numerator
SDCL § 10-43-25.4 — under INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS.
SDCL § 10-43-25.4