South Dakota 44 — Insurance Company Premium And Annuity Tax
- 10-44-1 — Definition of terms.
- 10-44-1.1 — Rules of director of insurance.
- 10-44-2 — Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates.
- 10-44-2.1 — Applicability of tax on premiums and consideration for annuities.
- 10-44-3 — Farm mutual insurers and fraternal benefit societies exempt from tax.
- 10-44-4 — Tax credit for principal office or regional home office.
- 10-44-5 — Functions of regional home office and principal office--Rules.
- 10-44-6 — Proof of maintenance of principal office or regional home office and payment of advalorem taxes--Certificate allowing tax credit.
- 10-44-7 — Payment required for certificate permitting continuance in business.
- 10-44-8 — Exemption of taxpayer from other taxes.
- 10-44-9 — Additional tax levied on fire insurance premiums.
- 10-44-9.1 — Determining amount of fire insurance premium tax--Distribution.
- 10-44-9.2 — Fire departments eligible for tax distribution certified annually by department.
- 10-44-9.3 — Repealed.
- 10-44-9.4 — Allocation to counties--Amount.
- 10-44-9.5 — Allocation to fire departments serving county--Amount.
- 10-44-9.6 — Payments to fire departments--Uses of money--Accumulation of funds--Reallocationif fire department ceases to exist--Unused balance to general fund.
- 10-44-10 — to 10-44-14. Repealed.
- 10-44-15 — Payment of fire insurance tax proceeds into firemen's pension fund.
- 10-44-16 — Penalty on unpaid taxes and installments--Refunds.