20:06:16:03Premium tax reporting.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Any property and casualty company doing insurance business in this state shall report premiums as defined under SDCL 58-11-1 and 10-44-1 when written by the company, on their premium tax return pursuant to SDCL 58-6-68.
Source: 35 SDR 306, effective July 1, 2009.