10-43-25.3. Fees, commissions, service charges, and other receipts included in numerator.
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/sd/title-10/chapter-10-43/10-43-25-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Fees, other than those described in § 10-43-25.2 , commissions, service charges, and other receipts from the rendering of financial or fiduciary services shall be included in the numerator specified in § 10-43-25.1 if the service is principally performed in South Dakota unless the fees, commissions, service charges, and other receipts are affiliated service income as provided in § 10-43-25.8 .