As to insurance against loss or damage to property, except as provided in § 58-26-41 , and as to all general casualty insurance and surety insurance, every insurer shall maintain an unearned premium reserve on all policies in force. Source: SL 1966, ch 111 , ch 5, § 5 (1).
Unearned premium reserve--Insurers required to maintain
SDCL § 58-26-36 — under VALUATION OF ASSETS, LIABILITIES AND RESERVES.
SDCL § 58-26-36