South Dakota § 13-65-3.1 Tax credits reducing quarterly payments.

South Dakota Statutes

§ 13-65-3.1 — Tax credits reducing quarterly payments.

South Dakota § 13-65-3.1

Title 13EDUCATION

Ch. 13-64PARTNERS IN EDUCATION TAX CREDIT PROGRAM

This text of South Dakota § 13-65-3.1 (Tax credits reducing quarterly payments.) 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 § 13-65-3.1 (2026).

Text

Any company may claim a premium tax credit as provided in § 13-65-2 to reduce quarterly payments required by § 10-44-2 . Claims for tax credits on quarterly payments shall be reported to the Division of Insurance on a form prescribed by the director. Pursuant to § 13-65-8 , a company must report the amount and specify, at the time of contribution, the quarter to which the premium tax credit shall be applied. No tax credit claimed under this section may reduce a quarterly payment otherwise required by § 10-44-2 to an amount less than zero. A company shall report all reductions in quarterly payments pursuant to this section on its annual premium tax return.

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Any company may claim a premium tax credit as provided in § 13-65-2 to reduce quarterly payments required by § 10-44-2 . Claims for tax credits on quarterly payments shall be reported to the Division of Insurance on a form prescribed by the director. Pursuant to § 13-65-8 , a company must report the amount and specify, at the time of contribution, the quarter to which the premium tax credit shall be applied. No tax credit claimed under this section may reduce a quarterly payment otherwise required by § 10-44-2 to an amount less than zero. A company shall report all reductions in quarterly payments pursuant to this section on its annual premium tax return.