South Dakota Codified Laws 58-6-72. Domicile of alien insurer for retaliatory tax purposes
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For the purposes of § 58-6-70 and subject to the provisions of § 58-6-73, the domicile of an alien insurer, shall be that state in which is located its principal place of business in the United States.
Terms Used In South Dakota Codified Laws 58-6-72
- State: when used in context signifying a jurisdiction other than the State of South Dakota, a state, the District of Columbia, a territory, commonwealth, or possession of the United States of America, or a province of the Dominion of Canada. See South Dakota Codified Laws 58-1-2
Source: SL 1966, ch 111, ch 3, § 29 (3).