10-44-2.1. Applicability of tax on premiums and consideration for annuities.The provisions of §10-44-2 and this section shall be retroactive to July 1, 2001, and shall apply to any premium tax for any life insurance policy with an annual premium exceeding one hundred thousand dollars and to any annuity with an annual consideration exceeding five hundred thousand dollars. Source: SL 2006, ch 46, §2.
South Dakota Legal Code