Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 44 - INSURANCE COMPANY PREMIUM AND ANNUITY TAX
Section 10-44-9.2 - Fire departments eligible for tax distribution certified annually by department

S.D. Codified Laws § 10-44-9.2

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Current through the 2024 Legislative Session
Section 10-44-9.2 - Fire departments eligible for tax distribution certified annually by department

Any fire department which was formed at least one year prior to making application, which has not less than fifteen members and one fire truck with pumper housed in a heated building, and which has complied with § 34-29B-9 shall be certified annually on or before the last day of May by the Department of Public Safety for distribution of the fire insurance premium tax.

SDCL 10-44-9.2

SDC 1939, § 57.3511; SL 1959, ch 440, § 2; SL 1966, ch 254; SDCL, § 10-44-11; SL 1977, ch 98, § 2; SL 1984, ch 30, § 7; SL 1984, ch 343, §§ 17, 18; SL 1990, ch 85; SL 1994, ch 94, § 2; SL 2003, ch 272, §§ 20, 121.