South Dakota Code § 58-38-17

Annual statement of financial condition--Filing--Verification--Form and contents
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Every medical and surgical plan corporation shall annually on or before the first day of March file in the office of the director a statement verified by at least two of the principal officers of said corporation showing its condition on the preceding thirty
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first day of December; the statement shall be in such form and shall contain such matters as the director shall prescribe.

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