{"data":{"id":"us-sd/sdcl-10-44-3","jurisdiction":"us-sd","citation":"SDCL § 10-44-3","heading":"Farm mutual insurers and fraternal benefit societies exempt from tax.","body":"Farm mutual insurers organized and operating under chapter 58-35 and fraternal benefit societies organized, licensed, or operating under chapter 58-37A are hereby declared to constitute a distinct and separate classification of insurance companies and shall be exempt from the tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-44. INSURANCE COMPANY PREMIUM AND ANNUITY TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-44-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"f317d141b5c72bda6baa24690d2d9a76c147432ce1344a608cc84fb104204ce2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-44-2.2","next":"us-sd/sdcl-10-44-4"},"notice":"GroundRules: Original legal text. Not legal advice."}