58-46-16. Alternative reporting date.
51 words·~1 min read·
/sd/title-58/chapter-58-46/58-46-16·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A pure, agency, or trust captive insurance company may make written application for filing the report required by § 58-46-15 on a fiscal year-end that is consistent with the parent company's fiscal year. If an alternative reporting date is granted, the annual report is due six months after its fiscal year-end.