<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 58-32-52 - Insured's liability for tax on independently procured coverages. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2076622Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2076622SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2076622CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2076622Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2076622DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2076622000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2076622SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2076622SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2076622Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=58-32-52"><span class="s2076622SENU">58-32-52</span></a><span xml:space="preserve" class="s2076622SENU">. </span><span class="s2076622CL">Insured's liability for tax on independently procured coverages.</span></p><p dir="ltr" class="s2076622Normal-000000"><span xml:space="preserve" class="s2076622DefaultParagraphFont">The tax imposed by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=58-32-50"><span class="s2076622DefaultParagraphFont">58-32-50</span></a><span xml:space="preserve" class="s2076622DefaultParagraphFont"> shall be collectible from the insured by civil action brought by the director, or by distraint.</span></p><p dir="ltr" class="s2076622Normal"><span xml:space="preserve" class="s2076622000001"> </span></p><p dir="ltr" class="s2076622Normal"><span class="s2076622SCL">Source:</span><span xml:space="preserve" class="s2076622SCL-000002"> SL 1966, ch 111, ch 11, § 22 (5).</span></p></div></body></html>