South Dakota Code § 58-14-16.1

Credit allowed for reinsurance ceded to certified reinsurer
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Credit shall be allowed if the reinsurance is ceded to an assuming insurer that has been certified by the director as a reinsurer in this state and secures the assuming insurer's obligations in accordance with the requirements of §§
58-14-16.2
to
58-14-16.15
, inclusive.

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