Sections 10-43-89, 10-43-90 - Tax on financial institutions engaging in trust business. Determining minimum tax imposed upon financial institutions engaged in the trust business - South Dakota Statutes

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.