For the purposes of § 58-6-70 and subject to the provisions of § 58-6-73, the domicile of an alien insurer, shall be that state in which is located its principal place of business in the United States.
S.D. Codified Laws § 58-6-72
Domicile of alien insurer for retaliatory tax purposes
Source: SL 1966, ch 111, ch 3, § 29 (3).
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.