South Dakota Statutes
§ 10-44-2.1 — Applicability of tax on premiums and consideration for annuities.
South Dakota § 10-44-2.1
This text of South Dakota § 10-44-2.1 (Applicability of tax on premiums and consideration for annuities.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-44-2.1 (2026).
Text
The provisions of § 10-44-2 and this section shall be retroactive to July 1, 2001, and shall apply to any premium tax for any life insurance policy with an annual premium exceeding one hundred thousand dollars and to any annuity with an annual consideration exceeding five hundred thousand dollars.
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Legislative History
SL 2006, ch 46, § 2.
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Bluebook (online)
South Dakota § 10-44-2.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-44-2.1.