Insurance Company Premium And Annuity Tax

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Insurance Company Premium And Annuity Tax

Checkout our iOS App for a better way to browser and research.

Section
10-44-1

Definition of terms.

Section
10-44-1.1

Rules of director of insurance.

Section
10-44-2

Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates.

Section
10-44-2.1

Applicability of tax on premiums and consideration for annuities.

Section
10-44-3

Farm mutual insurers and fraternal benefit societies exempt from tax.

Section
10-44-4

Tax credit for principal office or regional home office.

Section
10-44-5

Functions of regional home office and principal office--Rules.

Section
10-44-6

Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit.

Section
10-44-7

Payment required for certificate permitting continuance in business.

Section
10-44-8

Exemption of taxpayer from other taxes.

Section
10-44-9

Additional tax levied on fire insurance premiums.

Section
10-44-9.1

Determining amount of fire insurance premium tax--Distribution.

Section
10-44-9.2

Fire departments eligible for tax distribution certified annually by department.

Section
10-44-9.3

10-44-9.3.Repealed by SL 1984, ch 30, §8.

Section
10-44-9.4

Allocation to counties--Amount.

Section
10-44-9.5

Allocation to fire departments serving county--Amount.

Section
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.

Section
10-44-10

10-44-10 to 10-44-14.Repealed by SL 1977, ch 98, §8.

Section
10-44-15

Payment of fire insurance tax proceeds into firemen's pension fund.

Section
10-44-16

Penalty on unpaid taxes and installments--Refunds.