10-43-89. Tax on financial institutions engaging in trust business.
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/sd/title-10/chapter-10-43/10-43-89A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.