There is a newer version
of
this Section
2020 South Dakota Codified Laws
Title 58 - Insurance
Chapter 06 - Authority To Transact Insurance In State
Section 58-6-71 - Exemption from retaliatory tax provisions.
Universal Citation: SD Codified L § 58-6-71 (2020)
58-6-71. Exemption from retaliatory tax provisions.
Section 58-6-70 shall not apply as to personal income taxes, nor as to ad valorem taxes on real or personal property, nor as to special purpose obligations or assessments imposed by another state in connection with particular kinds of insurance other than property insurance; except that deductions, from premium taxes or other taxes otherwise payable, allowed on account of real estate or personal property taxes paid shall be taken into consideration by the director in determining the propriety and extent of retaliatory action under §58-6-70.
Source: SL 1966, ch 111, ch 3, §29 (2).
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
