<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 58-6-73 - Domicile of Canadian insurer for retaliatory tax purposes. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2074339Normal { 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.s2074339SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2074339CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2074339Normal-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.s2074339DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2074339000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2074339SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2074339SCL-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="s2074339Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=58-6-73"><span class="s2074339SENU">58-6-73</span></a><span xml:space="preserve" class="s2074339SENU">. </span><span class="s2074339CL">Domicile of Canadian insurer for retaliatory tax purposes.</span></p><p dir="ltr" class="s2074339Normal-000000"><span xml:space="preserve" class="s2074339DefaultParagraphFont">In case of an insurer formed under the laws of Canada or a province thereof, its domicile for the purposes of § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=58-6-70"><span class="s2074339DefaultParagraphFont">58-6-70</span></a><span xml:space="preserve" class="s2074339DefaultParagraphFont"> shall be deemed to be that province in which its head office is situated.</span></p><p dir="ltr" class="s2074339Normal"><span xml:space="preserve" class="s2074339000001"> </span></p><p dir="ltr" class="s2074339Normal"><span class="s2074339SCL">Source:</span><span xml:space="preserve" class="s2074339SCL-000002"> SL 1966, ch 111, ch 3, § 29 (4).</span></p></div></body></html>