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.

Source: 35 SDR 306, effective July 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.