South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-44-6
Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit
Official textsdlegislature.gov
Any insurer claiming the credits and deductions provided by § 10-44-4 shall furnish satisfactory proof by March first of each year, on forms to be prescribed by the director of the Division of Insurance, that the insurer maintained its principal office or regional home office within this state and paid ad valorem taxes. Upon receipt of proof, the director of the Division of Insurance shall issue his certificate, allowing the credits and deductions provided for in § 10-44-4 with respect to the tax imposed by § 10-44-2 .
Source: view the official text
In this chapter (12 sections)
- 10-44-1 · Definition of terms
- 10-44-2 · Tax levied on premiums and consideration for annuities--Time…
- 10-44-3 · Farm mutual insurers and fraternal benefit societies exempt…
- 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…
- 10-44-7 · Payment required for certificate permitting continuance in…
- 10-44-8 · Exemption of taxpayer from other taxes
- 10-44-9 · Additional tax levied on fire insurance premiums
- 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 Repealed by SL 1977, ch 98, § 8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…
- 10-44-16 · Penalty on unpaid taxes and installments--Refunds