10-43-2. Tax imposed on financial institutions.
An annual tax is hereby imposed on each financial institution doing business in this state or licensed to do business in this state during any part of its tax year.
Source: SL 1939, ch 263, §§3, 4; SDC Supp 1960, §§57.30A03, 57.30A04; SDCL §10-43-3; SL 1977, ch 96, §2; SL 2016, ch 62, §2.