South Dakota Code § 58-27-76

Expiration of period for disposal of ineligible property or securities--Disallowance as admitted asset
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Any real estate, personal property, or securities acquired and held by an insurer after expiration of the period for disposal thereof or any extension of such period granted by the director, as provided in §§
58-27-50
and
58-27-70
to
58-27-75
, inclusive, shall not be allowed as an admitted asset of the insurer.

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