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- 2023 Edition
- Title 10. Taxation
- Chapter 44. Insurance Company Premium and Annuity Tax
SDCL 10-44-2.1 Applicability of Tax On Premiums and Consideration For Annuities
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-44-2.1 |
The provisions of § 10-44-2 and this section shall be retroactive to July 1, 2001, and shall apply to any premium tax for any life insurance policy with an annual premium exceeding one hundred thousand dollars and to any annuity with an annual consideration exceeding five hundred t...
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