South Dakota Statutes
§ 10-44-2.2 — Premium tax on travel insurance--Tax allocation and reporting.
South Dakota § 10-44-2.2
This text of South Dakota § 10-44-2.2 (Premium tax on travel insurance--Tax allocation and reporting.) 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 § 10-44-2.2 (2026).
Text
An insurer shall pay premium tax as provided in § 10-44-2 on travel insurance premiums paid by:
(1)An individual primary policyholder who is a resident of this state;
(2)A primary certificate holder who is a resident of this state who elects coverage under a group travel insurance policy; or (3) A blanket travel insurance policyholder that is a resident in, or has its principal place of business or the principal place of business of an affiliate or subsidiary that has purchased blanket travel insurance in, this state, for eligible blanket group members, subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premium on an apportioned basis in a reasonable and equitable manner in those jurisdictions.
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Legislative History
SL 2022, ch 185, § 11.
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Bluebook (online)
South Dakota § 10-44-2.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-44-2.2.