Chapter
INSURANCE COMPANY PREMIUM AND ANNUITY TAX
- S.D. Codified Laws § 10-44-1— Definition of terms
- S.D. Codified Laws § 10-44-1.1— Rules of director of insurance
- S.D. Codified Laws § 10-44-2— Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates
- S.D. Codified Laws § 10-44-2.1— Applicability of tax on premiums and consideration for annuities
- S.D. Codified Laws § 10-44-2.2— Premium tax on travel insurance--Tax allocation and reporting
- S.D. Codified Laws § 10-44-3— Farm mutual insurers and fraternal benefit societies exempt from tax
- S.D. Codified Laws § 10-44-4— Tax credit for principal office or regional home office
- S.D. Codified Laws § 10-44-5— Functions of regional home office and principal office--Rules
- S.D. Codified Laws § 10-44-6— Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit
- S.D. Codified Laws § 10-44-7— Payment required for certificate permitting continuance in business
- S.D. Codified Laws § 10-44-8— Exemption of taxpayer from other taxes
- S.D. Codified Laws § 10-44-9— Additional tax levied on fire insurance premiums
- S.D. Codified Laws § 10-44-9.1— Determining amount of fire insurance premium tax--Distribution
- S.D. Codified Laws § 10-44-9.2— Fire departments eligible for tax distribution certified annually by department
- S.D. Codified Laws § 10-44-9.3— 10-44-9.3. Repealed by SL 1984, ch 30, § 8
- S.D. Codified Laws § 10-44-9.4— Allocation to counties--Amount
- S.D. Codified Laws § 10-44-9.5— Allocation to fire departments serving county--Amount
- S.D. Codified Laws § 10-44-9.6— Payments to fire departments--Uses of money--Accumulation of funds--Reallocation if fire department ceases to exist--Unused balance to general fund
- S.D. Codified Laws § 10-44-10— 10-44-10 to 10-44-14. Repealed by SL 1977, ch 98, § 8
- S.D. Codified Laws § 10-44-15— Payment of fire insurance tax proceeds into firemen's pension fund
- S.D. Codified Laws § 10-44-16— Penalty on unpaid taxes and installments--Refunds