South Dakota Statutes
§ 10-44-3 — Farm mutual insurers and fraternal benefit societies exempt from tax.
South Dakota § 10-44-3
This text of South Dakota § 10-44-3 (Farm mutual insurers and fraternal benefit societies exempt from tax.) 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 § 10-44-3 (2026).
Text
Farm mutual insurers organized and operating under chapter 58-35 and fraternal benefit societies organized, licensed, or operating under chapter 58-37A are hereby declared to constitute a distinct and separate classification of insurance companies and shall be exempt from the tax imposed by this chapter.
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Legislative History
SL 1951, ch 456, § 3; SDC Supp 1960, § 57.35A03; SL 2007, ch 55, § 1.
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Bluebook (online)
South Dakota § 10-44-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-44-3.