S.D. Codified Laws § 58-6-72 (2026) – Domicile of alien insurer for retaliatory tax purposes. | Midpage
§ 58-6-72
S.D. Codified Laws § 58-6-72 (2026)
Domicile of alien insurer for retaliatory tax purposes.
SL 1966, ch 111 , ch 3, § 29 (3).
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.