South Dakota Statutes

§ 10-44-9 — Additional tax levied on fire insurance premiums.

South Dakota § 10-44-9
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43INSURANCE COMPANY PREMIUM AND ANNUITY TAX

This text of South Dakota § 10-44-9 (Additional tax levied on fire insurance premiums.) 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 § 10-44-9 (2026).

Text

Every insurance company doing fire insurance business in this state, including a fire reciprocal insurer under chapter 58-34 , shall pay in addition to the tax set forth in § 10-44-2 one - half of one percentum of the gross premium receipts of such company on all fire insurance business done in this state during the year next preceding as shown by its annual statement.

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Legislative History

SDC Supp 1960, § 57.35A02 (1) as added by SL 1966, ch 255.

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Bluebook (online)
South Dakota § 10-44-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-44-9.