In case of an insurer formed under the laws of Canada or a province thereof, its domicile for the purposes of § 58-6-70 shall be deemed to be that province in which its head office is situated.
S.D. Codified Laws § 58-6-73
Domicile of Canadian insurer for retaliatory tax purposes
Source: SL 1966, ch 111, ch 3, § 29 (4).
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.