S.D. Codified Laws § 13-65-3

Current through the 2024 Legislative Session

Section 13-65-3 - Limit on tax credits

Notwithstanding the provisions of § 13-65-2, the total amount of tax credits claimed on annual premium tax returns pursuant to this chapter may not exceed five million dollars in fiscal year 2025 and each year thereafter.

SDCL 13-65-3

SL 2016, ch 102, §3; SL 2022, ch 50, §2; SL 2024, ch 67, §1.

Amended by S.L. 2024, ch. 67,s. 1, eff. 7/1/2024.

Amended by S.L. 2022, ch. 50,s. 2, eff. 7/1/2022.

Added by S.L. 2016, ch. 83,s. 24, eff. 7/1/2016.