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South Dakota Codified Laws
Title 10
Chapter 10-44
S.D. Codified Laws ch. 10-44
Insurance Company Premium and Annuity Tax
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10-44-1
Definition of terms.
10-44-1.1
Rules of director of insurance.
10-44-2
Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates.
10-44-2.1
Applicability of tax on premiums and consideration for annuities.
10-44-2.2
Premium tax on travel insurance--Tax allocation and reporting.
10-44-3
Farm mutual insurers and fraternal benefit societies exempt from tax.
10-44-4
Tax credit for principal office or regional home office.
10-44-5
Functions of regional home office and principal office--Rules.
10-44-6
Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit.
10-44-7
Payment required for certificate permitting continuance in business.
10-44-8
Exemption of taxpayer from other taxes.
10-44-9
Additional tax levied on fire insurance premiums.
10-44-9.1
Determining amount of fire insurance premium tax--Distribution.
10-44-9.2
Fire departments eligible for tax distribution certified annually by department.
10-44-9.3
Repealed
Repealed
10-44-9.4
Allocation to counties--Amount.
10-44-9.5
Allocation to fire departments serving county--Amount.
10-44-9.6
Payments to fire departments--Uses of money--Accumulation of funds--Reallocation if fire department ceases to exist--Unused balance to general fund.
10-44-10
10-44-10 to 10-44-14. Repealed by SL 1977, ch 98, § 8.
10-44-15
Payment of fire insurance tax proceeds into firemen's pension fund.
10-44-16
Penalty on unpaid taxes and installments--Refunds.