South Dakota Codified Laws
Title 10 - Taxation
Chapter 44 - Insurance Company Premium And Annuity Tax

Section 10-44-1 - Definition of terms. - 10-44-1. Definition of terms. Terms used in this chapter mean:...

Section 10-44-1.1 - Rules of director of insurance. - 10-44-1.1. Rules of director of insurance. The director of the...

Section 10-44-2 - Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates. - 10-44-2. Tax levied on premiums and consideration for annuities--Time of...

Section 10-44-2.1 - Applicability of tax on premiums and consideration for annuities. - 10-44-2.1. Applicability of tax on premiums and consideration for annuities....

Section 10-44-2.2 - Premium tax on travel insurance--Tax allocation and reporting. - 10-44-2.2. Premium tax on travel insurance--Tax allocation and reporting. An...

Section 10-44-3 - Farm mutual insurers and fraternal benefit societies exempt from tax. - 10-44-3. Farm mutual insurers and fraternal benefit societies exempt from...

Section 10-44-4 - Tax credit for principal office or regional home office. - 10-44-4. Tax credit for principal office or regional home office....

Section 10-44-5 - Functions of regional home office and principal office--Rules. - 10-44-5. Functions of regional home office and principal office--Rules. A...

Section 10-44-6 - Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit. - 10-44-6. Proof of maintenance of principal office or regional home...

Section 10-44-7 - Payment required for certificate permitting continuance in business. - 10-44-7. Payment required for certificate permitting continuance in business. The...

Section 10-44-8 - Exemption of taxpayer from other taxes. - 10-44-8. Exemption of taxpayer from other taxes. Each company required...

Section 10-44-9 - Additional tax levied on fire insurance premiums. - 10-44-9. Additional tax levied on fire insurance premiums. Every insurance...

Section 10-44-9.1 - Determining amount of fire insurance premium tax--Distribution. - 10-44-9.1. Determining amount of fire insurance premium tax--Distribution. On July...

Section 10-44-9.2 - Fire departments eligible for tax distribution certified annually by department. - 10-44-9.2. Fire departments eligible for tax distribution certified annually by...

Section 10-44-9.4 - Allocation to counties--Amount. - 10-44-9.4. Allocation to counties--Amount. On or about July fifteenth of...

Section 10-44-9.5 - Allocation to fire departments serving county--Amount. - 10-44-9.5. Allocation to fire departments serving county--Amount. Upon receipt of...

Section 10-44-9.6 - Payments to fire departments--Uses of money--Accumulation of funds--Reallocation if fire department ceases to exist--Unused balance to general fund. - 10-44-9.6. Payments to fire departments--Uses of money--Accumulation of funds--Reallocation if...

Section 10-44-15 - Payment of fire insurance tax proceeds into firemen's pension fund. - 10-44-15. Payment of fire insurance tax proceeds into firemen's pension...

Section 10-44-16 - Penalty on unpaid taxes and installments--Refunds. - 10-44-16. Penalty on unpaid taxes and installments--Refunds. All taxes and...