Surplus line brokers shall report and pay the taxes upon surplus line policies written pursuant to chapter 58-32.
S.D. Codified Laws § 58-6-69
Report and payment of tax by surplus line brokers
Source: SL 1966, ch 111, ch 3, § 28 (2).
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.