South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-44-9
Additional tax levied on fire insurance premiums
Official textsdlegislature.gov
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.
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 Repealed by SL 1977, ch 98, § 8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