Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 43 - Income Tax On Banks And Financial Corporations > Section 10-43-24.2 - Compensation paid in state--Service entirely or partially within state.

Section 10-43-24.2 - Compensation paid in state--Service entirely or partially within state.

10-43-24.2. Compensation paid in state--Service entirely or partially within state. Compensation is paid in this state if:
(1) The individual's service is performed entirely within this state; or
(2) The individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state.

Source: SL 1977, ch 96, § 10 (1), (2).