10-43-25.4. Rental property receipts included in numerator.
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.
Source: SL 1977, ch 96, §14; SL 2014, ch 61, §8, eff. Jan. 1, 2015.