S.D. Codified Laws § 10-43-25.9 (2026)
For the purposes of §§ 10-43-25.3 and 10-43-25.8, affiliated service income means fees, commissions, service charges, and other receipts from the production or servicing of loans or credit card receivables by a nondepository financial institution for another nondepository financial institution, if each nondepository financial institution is in the same affiliated group for purposes of filing a consolidated federal corporate income tax return.
Source: SL 1996, ch 80 , § 3; SL 2014, ch 61 , § 13, eff. Jan. 1, 2015.