58-6-74. Dissolution or retirement of insurer during year--Filing of reports and collection of taxes not defeated.
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In the event any insurer shall dissolve or retire from this state, either voluntarily or involuntarily, during any calendar year, such dissolution or voluntary or involuntary retirement from this state shall not defeat the filing of reports and the assessment and collection of the taxes imposed by this title with respect to the premiums written or deposits held during that part of such calendar year prior to such dissolution or retirement from this state. In any such case the report herein required to be filed shall be filed within thirty days after such dissolution or retirement from this state.
In the case of an insurer taken over for liquidation or rehabilitation the report shall be filed within six months thereafter.