Chapter 44. Insurance Company Premium and Annuity Tax
Index
- SDCL 10-44-1 Definition of Terms
- SDCL 10-44-1.1 Rules of Director of Insurance
- SDCL 10-44-2 Tax Levied On Premiums and Consideration For Annuities-Time of Payment-Overpayment Refund Or Credit-Rates
- SDCL 10-44-2.1 Applicability of Tax On Premiums and Consideration For Annuities
- SDCL 10-44-2.2 Premium Tax On Travel Insurance-Tax Allocation and Reporting
- SDCL 10-44-3 Farm Mutual Insurers and Fraternal Benefit Societies Exempt From Tax
- SDCL 10-44-4 Tax Credit For Principal Office Or Regional Home Office
- SDCL 10-44-5 Functions of Regional Home Office and Principal Office-Rules
- SDCL 10-44-6 Proof of Maintenance of Principal Office Or Regional Home Office and Payment of Ad Valorem Taxes-Certificate Allowing Tax Credit
- SDCL 10-44-7 Payment Required For Certificate Permitting Continuance In Business
- SDCL 10-44-8 Exemption of Taxpayer From Other Taxes
- SDCL 10-44-9 Additional Tax Levied On Fire Insurance Premiums
- SDCL 10-44-9.1 Determining Amount of Fire Insurance Premium Tax-Distribution
- SDCL 10-44-9.2 Fire Departments Eligible For Tax Distribution Certified Annually By Department
- SDCL 10-44-9.3 [Repealed]
- SDCL 10-44-9.4 Allocation to Counties-Amount
- SDCL 10-44-9.5 Allocation to Fire Departments Serving County-Amount
- SDCL 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
- SDCL 10-44-10 to 10-44-14 [Repealed]
- SDCL 10-44-15 Payment of Fire Insurance Tax Proceeds Into Firemen's Pension Fund
- SDCL 10-44-16 Penalty On Unpaid Taxes and Installments-Refunds