Interest, dividends, and net gains from transactions in securities, including stocks, bonds, and all other money markets instruments, shall be included in the numerator specified in § 10-43-25.1 if the financial institution's principal place of business is in South Dakota. Source: SL 1977, ch 96 , § 15; SL 2014, ch 61 , § 9, eff. Jan. 1, 2015.
Interest, dividends, and net gains from securities transactions included in numerator
SDCL § 10-43-25.5 — under INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS.
SDCL § 10-43-25.5