Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 43 - Income Tax On Banks And Financial Corporations > Section 10-43-78 - QUEST entity subject to tax.

Section 10-43-78 - QUEST entity subject to tax.

10-43-78. QUEST entity subject to tax. Any QUEST entity certified pursuant to §§ 10-43-82 is subject to the tax provided by this chapter. For the purposes of collecting the tax pursuant to this chapter, a QUEST entity shall be considered a financial institution as defined by § 10-43-1.

Source: SL 1993, ch 96, § 10; SL 1994, ch 361, § 8.