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Code · South Dakota · Title 10 · Chapter 10-44

10-44-3. Farm mutual insurers and fraternal benefit societies exempt from tax.

44 words·~1 min read·/sd/title-10/chapter-10-44/10-44-3

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Farm mutual insurers organized and operating under chapter 58-35 and fraternal benefit societies organized, licensed, or operating under chapter 58-37A are hereby declared to constitute a distinct and separate classification of insurance companies and shall be exempt from the tax imposed by this chapter.
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