58-46-16. Alternative reporting date.A pure, agency, or trust captive insurance company may make written application for filing the report required by §58-46-15 on a fiscal year-end that is consistent with the parent company's fiscal year. If an alternative reporting date is granted, the annual report is due six months after its fiscal year-end. Source: SL 1996, ch 287, §16; SL 2009, ch 272, §8; SL 2013, ch 257, §14; SL 2015, ch 257, §4.
South Dakota Legal Code