No member of a domestic mutual insurer shall have an offset against any assessment for which he is liable, on account of any claim for unearned premium or loss payable. Source: SL 1966, ch 111 , ch 16, § 30 (4).
Offsets not allowed against assessment by mutual insurer
SDCL § 58-5-35 — under ORGANIZATION AND GENERAL POWERS OF INSURERS.
SDCL § 58-5-35