§ 10-43-2

S.D. Codified Laws § 10-43-2 (2026)

Tax imposed on financial institutions.

SL 1939, ch 263 , §§ 3, 4; SDC Supp 1960, §§ 57.30A03, 57.30A04; SDCL § 10-43-3 ; SL 1977, ch 96 , § 2; SL 2016, ch 62 , § 2.

An annual tax is hereby imposed on each financial institution doing business in this state or licensed to do business in this state during any part of its tax year.

Source: SL 1939, ch 263 , §§ 3, 4; SDC Supp 1960, §§ 57.30A03, 57.30A04; SDCL § 10-43-3 ; SL 1977, ch 96 , § 2; SL 2016, ch 62 , § 2.