ARSD 20:06:16:03
ARSD 20:06:16:03. Premium tax reporting
Cite as S.D. Admin. R. 20:06:16:03
Any property and casualty company doing insurance business in this state shall report premiums as defined under SDCL 58-11-1 and 10-44-1 when written by the company, on their premium tax return pursuant to SDCL 58-6-68.