South Dakota § 58-6-71 Exemption from retaliatory tax provisions.

South Dakota Statutes

§ 58-6-71 — Exemption from retaliatory tax provisions.

South Dakota § 58-6-71

Title 58INSURANCE

Ch. 58-5CAUTHORITY TO TRANSACT INSURANCE IN STATE

This text of South Dakota § 58-6-71 (Exemption from retaliatory tax provisions.) 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 § 58-6-71 (2026).

Text

Section 58-6-70 shall not apply as to personal income taxes, nor as to ad valorem taxes on real or personal property, nor as to special purpose obligations or assessments imposed by another state in connection with particular kinds of insurance other than property insurance; except that deductions, from premium taxes or other taxes otherwise payable, allowed on account of real estate or personal property taxes paid shall be taken into consideration by the director in determining the propriety and extent of retaliatory action under § 58-6-70 .

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Section 58-6-70 shall not apply as to personal income taxes, nor as to ad valorem taxes on real or personal property, nor as to special purpose obligations or assessments imposed by another state in connection with particular kinds of insurance other than property insurance; except that deductions, from premium taxes or other taxes otherwise payable, allowed on account of real estate or personal property taxes paid shall be taken into consideration by the director in determining the propriety and extent of retaliatory action under § 58-6-70 .