Deposits made by foreign or alien insurers shall not be subject to taxation.
S.D. Codified Laws § 58-7-32
Deposits by foreign or alien insurers not subject to taxation
Source: SL 1966, ch 111, ch 7, § 5 (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.