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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 44 - Insurance Company Premium And Annuity Tax
§ 10-44-2.1 Applicability of tax on premiums and consideration for annuities.
Universal Citation: SD Codified L § 10-44-2.1 (2017)
10-44-2.1. Applicability of tax on premiums and consideration for annuities. The provisions of § 10-44-2 and this section shall be retroactive to July 1, 2001, and shall apply to any premium tax for any life insurance policy with an annual premium exceeding one hundred thousand dollars and to any annuity with an annual consideration exceeding five hundred thousand dollars.
Source: SL 2006, ch 46, § 2.
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