There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 58 INSURANCE
Chapter 07. Insurers' Deposits With State
§58-7-32 Deposits by foreign or alien insurers not subject to taxation.
SD Codified L § 58-7-32 (through 2011) What's This?
58-7-32. Deposits by foreign or alien insurers not subject to taxation. Deposits made by foreign or alien insurers shall not be subject to taxation.
Source: SL 1966, ch 111, ch 7, § 5 (2).
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