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- Title 10. Taxation
- Chapter 44. Insurance Company Premium and Annuity Tax
SDCL 10-44-9 Additional Tax Levied On Fire Insurance Premiums
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-44-9 |
Every insurance company doing fire insurance business in this state, including a fire reciprocal insurer under chapter 58-34, shall pay in addition to the tax set forth in § 10-44-2 one-half of one percentum of the gross premium receipts of such company on all fire insurance business done in this state during the year next preceding ...
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