South Dakota Statutes
§ 58-6-68 — Insurers subject to taxation--Filing of returns and reports--Exemption of qualified pension, annuity, or profit
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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South Dakota § 58-6-68 (Insurers subject to taxation--Filing of returns and reports--Exemption of qualified pension, annuity, or profit) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
State v. American Bankers Insurance Co.
374 N.W.2d 609 (South Dakota Supreme Court, 1985)
Legislative History
SL 1966, ch 111, ch 3, § 28 (1); SL 1972, ch 260, § 1; SL 1975, ch 306; SL 1989, ch 422.
Nearby Sections
15
§ 58-1-1
Citation of title.§ 58-1-11
General saving clause.§ 58-1-13
Severability of provisions.§ 58-1-14
Notice of nonrenewal of policy must be mailed sixty days prior to renewal date--Exceptions.§ 58-1-14.1
Notice of refusal to renew--Thirty§ 58-1-16.1
Applicability of §§ 58-1-18
Repealed by SL 2012, ch 252, § 30.§ 58-1-2
Definition of terms.