58-25-25. Adjusted reserves restored to net profits or equity.
The aggregate of the amounts set aside in this reserve in any calendar year as adjustments to the insurer's statutory or unearned premium reserve pursuant to §58-25-24 shall be released from the reserve and restored to net profits, or equity if the additions required by §58-25-24 reduced equity directly, over a period not exceeding ten years pursuant to the following table:
| Year of Addition | Release |
| Year 1 | Equally over ten years |
| Year 2 | Equally over nine years |
| Year 3 | Equally over eight years |
| Year 4 | Equally over seven years |
| Year 5 | Equally over six years |
| Year 6 | Equally over five years |
For purposes of this section, year is the calendar year following the year of first application of §55-25-22. Source: SL 2002, ch 239, §4.