After adopting a method for computing the reserve required by § 58-26-36 , an insurer shall not change methods without approval of the director. Source: SL 1966, ch 111 , ch 5, § 5 (4).
Change in method of computation of unearned premium reserve--Approval of director required
SDCL § 58-26-39 — under VALUATION OF ASSETS, LIABILITIES AND RESERVES.
SDCL § 58-26-39