S.D. Codified Laws § 58-6-72

Current through the 2024 Legislative Session

Section 58-6-72 - Domicile of alien insurer for retaliatory tax purposes

For the purposes of § 58-6-70 and subject to the provisions of § 58-6-73, the domicile of an alien insurer, shall be that state in which is located its principal place of business in the United States.

SDCL 58-6-72

SL 1966, ch 111, ch 3, § 29 (3).