South Dakota Statutes
§ 10-44-3 — Farm mutual insurers and fraternal benefit societies exempt from tax.
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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South Dakota § 10-44-3 (Farm mutual insurers and fraternal benefit societies exempt from tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1951, ch 456, § 3; SDC Supp 1960, § 57.35A03; SL 2007, ch 55, § 1.
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