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§ 10-43-89 Tax on financial institutions engaging in trust business.

SD Codified L § 10-43-89 (2019) (N/A)
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10-43-89. Tax on financial institutions engaging in trust business. There is hereby imposed an annual minimum tax upon the financial institutions defined in § 10-43-88. This tax is the tax otherwise computed according to chapter 10-43 or the tax provided in § 10-43-90, whichever is greater.

Source: SL 1995, ch 268, § 87.

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§ 10-43-88 Financial institution authorized to engage in trust business.
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§ 10-43-90 Determining minimum tax imposed upon financial institutions engaged in the trust business.