Deposits made by foreign or alien insurers shall not be subject to taxation. Source: SL 1966, ch 111 , ch 7, § 5 (2).
SDCL § 58-7-32 — under INSURERS' DEPOSITS WITH STATE.
SDCL § 58-7-32
Deposits made by foreign or alien insurers shall not be subject to taxation. Source: SL 1966, ch 111 , ch 7, § 5 (2).