{"data":{"id":"us-sd/sdcl-58-46-16","jurisdiction":"us-sd","citation":"SDCL § 58-46-16","heading":"Alternative reporting date.","body":"A pure, agency, or trust captive insurance company may make written application for filing the report required by § 58-46-15 on a fiscal year-end that is consistent with the parent company's fiscal year. If an alternative reporting date is granted, the annual report is due six months after its fiscal year-end.","path":["TITLE 58. INSURANCE","CHAPTER 58-46. CAPTIVE INSURANCE COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/58-46-16","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"29c66a15bdc9c2d3eb654220105d1451f0dc82bfa2181e52f0274a169cc6759e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-58-46-15","next":"us-sd/sdcl-58-46-17"},"notice":"GroundRules: Original legal text. Not legal advice."}