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.
S.D. Codified Laws § 10-43-25.4
Rental property receipts included in numerator
Source: SL 1977, ch 96, § 14; SL 2014, ch 61, § 8, eff
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.