GroundRules
SDCL § 10-44-2.1: Applicability of tax on premiums and consideration for annuities.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-44. INSURANCE COMPANY PREMIUM AND ANNUITY TAX
The provisions of § 10-44-2 and this section shall be retroactive to July 1, 2001, and shall apply to any premium tax for any life insurance policy with an annual premium exceeding one hundred thousand dollars and to any annuity with an annual consideration exceeding five hundred thousand dollars.
Collected 2026-09-03T15:18:56Z. Source file · JSON