S.D. Admin. R. 20:06:16:03

Current through Register Vol. 50, page 159, June 17, 2024

Section 20:06:16:03 - Premium tax reporting

Any property and casualty company doing insurance business in this state shall report premiums as defined under SDCL 58-11-1 and 10-44-1 when written by the company, on their premium tax return pursuant to SDCL 58-6-68.

35 SDR 306, effective 7/1/2009.

General Authority: SDCL 10-44-1.1, 58-11-63(1)

Law Implemented: SDCL 10-44-1, 10-44-2, 58-6-68.