S.D. Codified Laws § 10-43-25.9

Current through the 2024 Legislative Session
Section 10-43-25.9 - Affiliated service income defined

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.

SDCL 10-43-25.9

SL 1996, ch 80, § 3; SL 2014, ch 61, §13, eff. Jan. 1, 2015.
Amended by S.L. 2014, ch. 61,s. 13, eff. 1/1/2015.