{"data":{"id":"us-sd/sdcl-10-44-5","jurisdiction":"us-sd","citation":"SDCL § 10-44-5","heading":"Functions of regional home office and principal office--Rules.","body":"A regional home office, for the purposes of § 10-44-4, means an office performing, for an area covering one or more states, the following functions: the marketing, claims, underwriting, and policyholder servicing. A regional home office may also perform the following functions: actuarial; medical (where required); law; advertising and publications; public relations; and supervision and training of sales and service forces. A principal office shall perform the same functions in addition to decision making and corporate activities. The director may promulgate rules pursuant to chapter 1-26 to define the functions that qualify for the regional home office credit.","path":["TITLE 10. TAXATION","CHAPTER 10-44. INSURANCE COMPANY PREMIUM AND ANNUITY TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-44-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d348570222289867cb778d1987acb1d25c43206219620a4e465d3d639894a5b2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-44-4","next":"us-sd/sdcl-10-44-6"},"notice":"GroundRules: Original legal text. Not legal advice."}