South Dakota Statutes

§ 58-6-74 — Dissolution or retirement of insurer during year--Filing of reports and collection of taxes not defeated.

South Dakota § 58-6-74
JurisdictionSouth Dakota
Title 58INSURANCE
Ch. 58-5CAUTHORITY TO TRANSACT INSURANCE IN STATE

This text of South Dakota § 58-6-74 (Dissolution or retirement of insurer during year--Filing of reports and collection of taxes not defeated.) 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 § 58-6-74 (2026).

Text

In the event any insurer shall dissolve or retire from this state, either voluntarily or involuntarily, during any calendar year, such dissolution or voluntary or involuntary retirement from this state shall not defeat the filing of reports and the assessment and collection of the taxes imposed by this title with respect to the premiums written or deposits held during that part of such calendar year prior to such dissolution or retirement from this state. In any such case the report herein required to be filed shall be filed within thirty days after such dissolution or retirement from this state. In the case of an insurer taken over for liquidation or rehabilitation the report shall be filed within six months thereafter.

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Legislative History

SL 1966, ch 111, ch 32, § 1.

Nearby Sections

15
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Bluebook (online)
South Dakota § 58-6-74, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/58-6-74.