{"data":{"id":"us-sd/sdcl-58-18-92","jurisdiction":"us-sd","citation":"SDCL § 58-18-92","heading":"Payment of premium taxes.","body":"If not otherwise provided, a multiple employer trust doing business in this state on a self-funded basis shall pay premium taxes as required in chapter 10-44 based upon the amount each participating employer contributes, including any amounts contributed by employees and dependents, to the plan on an annual basis. If a multiple employer trust purchases excess or stop loss coverage, the multiple employer trust may not be taxed additionally for that coverage.","path":["TITLE 58. INSURANCE","CHAPTER 58-18. GROUP AND BLANKET HEALTH INSURANCE POLICIES"],"source_url":"https://sdlegislature.gov/Statutes/58-18-92","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"338830d869a36ac6b2287bc83d5720494a869bb9817d2cb206ad615b2c543750","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-58-18-91","next":"us-sd/sdcl-58-18-93"},"notice":"GroundRules: Original legal text. Not legal advice."}