South Dakota Statutes

§ 10-44-6 — Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit.

South Dakota § 10-44-6
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43INSURANCE COMPANY PREMIUM AND ANNUITY TAX

This text of South Dakota § 10-44-6 (Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit.) 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 § 10-44-6 (2026).

Text

Any insurer claiming the credits and deductions provided by § 10-44-4 shall furnish satisfactory proof by March first of each year, on forms to be prescribed by the director of the Division of Insurance, that the insurer maintained its principal office or regional home office within this state and paid ad valorem taxes. Upon receipt of proof, the director of the Division of Insurance shall issue his certificate, allowing the credits and deductions provided for in § 10-44-4 with respect to the tax imposed by § 10-44-2 .

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Related

Metropolitan Life Insurance Co. v. Kinsman
2008 SD 24 (South Dakota Supreme Court, 2008)
5 case citations

Legislative History

SDC Supp 1960, § 57.35A02 as added by SL 1967, ch 330; SL 1982, ch 110, § 3; SL 1984, ch 30, § 4.

Nearby Sections

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Bluebook (online)
South Dakota § 10-44-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-44-6.