S.D. Codified Laws § 58-6-73

Current through the 2024 Legislative Session

Section 58-6-73 - Domicile of Canadian insurer for retaliatory tax purposes

In case of an insurer formed under the laws of Canada or a province thereof, its domicile for the purposes of § 58-6-70 shall be deemed to be that province in which its head office is situated.

SDCL 58-6-73

SL 1966, ch 111, ch 3, § 29 (4).