South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-35-6 — Capitalization and financial data given in annual report
The report required by § 10-35-3 shall show the following details concerning the financial organization and operation of the company:
(1) The amount of capital stock authorized and the amount issued as preferred stock, or as common stock, with the present actual cash value of the same;
(2) All assets and liabilities;
(3) All receipts and disbursements.
Source: official text