There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 58 INSURANCE
Chapter 18. Group And Blanket Health Insurance Policies
§58-18-92 Payment of premium taxes.
SD Codified L § 58-18-92 (through 2011) What's This?
58-18-92. Payment of premium taxes. If not otherwise provided, a multiple employer trust doing business in this state on a self-funded basis shall pay premium taxes as required in chapter 10-44 based upon the amount each participating employer contributes, including any amounts contributed by employees and dependents, to the plan on an annual basis. If a multiple employer trust purchases excess or stop loss coverage, the multiple employer trust may not be taxed additionally for that coverage.
Source: SL 2005, ch 272, § 6.
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