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Section 10-43-89 - Tax on financial institutions engaging in trust business — South Dakota Law | CourtGPT
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South Dakota Legal Code

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

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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.