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2019 South Dakota Codified Laws
Title 58 - Insurance
Chapter 37A - Fraternal Benefit Societies
§ 58-37A-24 Exemption from certain taxes.
Universal Citation: SD Codified L § 58-37A-24 (2019)
58-37A-24. Exemption from certain taxes. Every society organized or licensed under this chapter is a charitable and benevolent institution for the purposes of this chapter, and all of its funds are exempt from all and every state, county, district, municipal, and school tax, other than sales taxes, use taxes, and taxes on real estate and office equipment.
Source: SL 1990, ch 410, ยง 24.
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