South Dakota
Title 10 · Chapter 10-44
21 entries
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10-44-1. Definition of terms.
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10-44-1.1. Rules of director of insurance.
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10-44-2. Tax levied on premiums and consideration for annuities--Time of payment--Overpayment refund or credit--Rates.
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10-44-2.1. Applicability of tax on premiums and consideration for annuities.
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10-44-2.2. Premium tax on travel insurance--Tax allocation and reporting.
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10-44-3. Farm mutual insurers and fraternal benefit societies exempt from tax.
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10-44-4. Tax credit for principal office or regional home office.
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10-44-5. Functions of regional home office and principal office--Rules.
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10-44-6. Proof of maintenance of principal office or regional home office and payment of ad valorem taxes--Certificate allowing tax credit.
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10-44-7. Payment required for certificate permitting continuance in business.
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10-44-8. Exemption of taxpayer from other taxes.
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10-44-9. Additional tax levied on fire insurance premiums.
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10-44-9.1. Determining amount of fire insurance premium tax--Distribution.
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10-44-9.2. Fire departments eligible for tax distribution certified annually by department.
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10-44-9.3. 10-44-9.3. Repealed by SL 1984, ch 30, § 8.
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10-44-9.4. Allocation to counties--Amount.
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10-44-9.5. Allocation to fire departments serving county--Amount.
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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.
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10-44-10. 10-44-10 to 10-44-14. Repealed by SL 1977, ch 98, § 8.
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10-44-15. Payment of fire insurance tax proceeds into firemen's pension fund.
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10-44-16. Penalty on unpaid taxes and installments--Refunds.