10-43-25.4. Rental property receipts included in numerator.
29 words·~1 min read·
/sd/title-10/chapter-10-43/10-43-25-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Receipts from the rental of real or tangible personal property shall be included in the numerator specified in § 10-43-25.1 if the property is principally located in South Dakota.