S.D. Admin. R. 20:06:16:02
Current through Register Vol. 51, page 67, December 16, 2024
For the purpose of calculating premium tax, premiums include payment to an insurer for any charges or fees associated with the processing of claims under a contract of insurance.
S.D. Admin. R. 20:06:16:02
General Authority: SDCL 10-44-1.1.
Law Implemented: SDCL 10-44-2, 58-11-1.