South Dakota Codified Laws 58-46-16. Alternative reporting date
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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.
Terms Used In South Dakota Codified Laws 58-46-16
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2
Source: SL 1996, ch 287, § 16; SL 2009, ch 272, § 8; SL 2013, ch 257, § 14; SL 2015, ch 257, § 4.