{"data":{"id":"us-sd/sdcl-58-32-52","jurisdiction":"us-sd","citation":"SDCL § 58-32-52","heading":"Insured's liability for tax on independently procured coverages.","body":"The tax imposed by § 58-32-50 shall be collectible from the insured by civil action brought by the director, or by distraint.","path":["TITLE 58. INSURANCE","CHAPTER 58-32. SURPLUS LINE INSURANCE"],"source_url":"https://sdlegislature.gov/Statutes/58-32-52","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"c590d2c21f19bbc6e6d8a67d8df4d89aa803f142ebcff021bb8b6f0b5db2fd14","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-58-32-51","next":"us-sd/sdcl-58-32-53"},"notice":"GroundRules: Original legal text. Not legal advice."}