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§ 10-44-9.3 Repealed.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 Repealed.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