Receipts from securities owned by a financial institution but held or pledged to secure public or trust funds shall be included in the numerator specified in § 10-43-25.1 if the financial institution's office where the deposits are maintained is in South Dakota. Source: SL 1977, ch 96 , §§ 15 (2), 20; SL 2014, ch 61 , § 11, eff. Jan. 1, 2015.
Receipts from securities held or pledged for public or trust funds included in numerator
SDCL § 10-43-25.7 — under INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS.
SDCL § 10-43-25.7