SDCL § 10-44-9 — Additional tax levied on fire insurance premiums

Every insurance company doing fire insurance business in this state, including a fire reciprocal insurer under chapter 58-34 , shall pay in addition to the tax set forth in § 10-44-2 one - half of one percentum of the gross premium receipts of such company on all fire insurance business done in this state during the year next preceding as shown by its annual statement.