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SOUTH DAKOTA STATUTES AND CODES
Section 58-6-73 - Domicile of Canadian insurer for retaliatory tax purposes.
58-6-73. Domicile of Canadian insurer for retaliatory tax purposes. In case of an insurer formed under the laws of Canada or a province thereof, its domicile for the purposes of § 58-6-70 shall be deemed to be that province in which its head office is situated.
Source: SL 1966, ch 111, ch 3, § 29 (4).
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