South Dakota Laws > Title 10 > Chapter 43 > § 10-43-89 South Dakota Codified Laws 10-43-89. Tax on financial institutions engaging in trust business Current as of: 2023 | Check for updates | Other versions There is hereby imposed an annual minimum tax upon the financial institutions defined in § 10-43-88. This tax is the tax otherwise computed according to chapter 10-43 or the tax provided in § 10-43-90, whichever is greater. Source: SL 1995, ch 268, § 87. Previous sectionNext section Chapter 43 Contents Ask a question, get an answer ASAP!