<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-43-25.4 - Rental property receipts included in numerator. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038583Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038583SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038583CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038583Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038583DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038583000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038583SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038583SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038583Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-43-25.4"><span class="s2038583SENU">10-43-25.4</span></a><span xml:space="preserve" class="s2038583SENU">. </span><span class="s2038583CL">Rental property receipts included in numerator.</span></p><p dir="ltr" class="s2038583Normal-000000"><span xml:space="preserve" class="s2038583DefaultParagraphFont">Receipts from the rental of real or tangible personal property shall be included in the numerator specified in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-43-25.1"><span class="s2038583DefaultParagraphFont">10-43-25.1</span></a><span xml:space="preserve" class="s2038583DefaultParagraphFont"> if the property is principally located in South Dakota.</span></p><p dir="ltr" class="s2038583Normal"><span xml:space="preserve" class="s2038583000001"> </span></p><p dir="ltr" class="s2038583Normal"><span class="s2038583SCL">Source:</span><span xml:space="preserve" class="s2038583SCL-000002"> SL 1977, ch 96, § 14; SL 2014, ch 61, § 8, eff. Jan. 1, 2015.</span></p></div></body></html>