58-46-16. Alternative reporting date. 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.
Source: SL 1996, ch 287, § 16; SL 2009, ch 272, § 8; SL 2013, ch 257, § 14; SL 2015, ch 257, § 4.