South Dakota § 58-6-68 Insurers subject to taxation--Filing of returns and reports--Exemption of qualified pension, annuity, or profit

South Dakota Statutes

§ 58-6-68 — Insurers subject to taxation--Filing of returns and reports--Exemption of qualified pension, annuity, or profit

South Dakota § 58-6-68

Title 58INSURANCE

Ch. 58-5CAUTHORITY TO TRANSACT INSURANCE IN STATE

This text of South Dakota § 58-6-68 (Insurers subject to taxation--Filing of returns and reports--Exemption of qualified pension, annuity, or profit) 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 § 58-6-68 (2026).

Text

Insurers shall be subject to taxation according to the provisions of Title 10 and shall file such tax returns and reports as may be directed by the director, provided, however, that no tax shall be due or payable as to premiums or considerations received from policies or contracts issued in connection with a pension, annuity, or profit - sharing plan exempt or qualified under section 401, 403(b), 404, 408, 457, or 501(a) of the United States Internal Revenue Code with respect to the tax payable in 1973 and annually thereafter.

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Insurers shall be subject to taxation according to the provisions of Title 10 and shall file such tax returns and reports as may be directed by the director, provided, however, that no tax shall be due or payable as to premiums or considerations received from policies or contracts issued in connection with a pension, annuity, or profit - sharing plan exempt or qualified under section 401, 403(b), 404, 408, 457, or 501(a) of the United States Internal Revenue Code with respect to the tax payable in 1973 and annually thereafter.