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.
Source: 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.
Structure South Dakota Codified Laws
Chapter 44 - Insurance Company Premium And Annuity Tax
Section 10-44-1 - Definition of terms.
Section 10-44-1.1 - Rules of director of insurance.
Section 10-44-2.1 - Applicability of tax on premiums and consideration for annuities.
Section 10-44-2.2 - Premium tax on travel insurance--Tax allocation and reporting.
Section 10-44-3 - Farm mutual insurers and fraternal benefit societies exempt from tax.
Section 10-44-4 - Tax credit for principal office or regional home office.
Section 10-44-5 - Functions of regional home office and principal office--Rules.
Section 10-44-7 - Payment required for certificate permitting continuance in business.
Section 10-44-8 - Exemption of taxpayer from other taxes.
Section 10-44-9 - Additional tax levied on fire insurance premiums.
Section 10-44-9.1 - Determining amount of fire insurance premium tax--Distribution.
Section 10-44-9.2 - Fire departments eligible for tax distribution certified annually by department.
Section 10-44-9.4 - Allocation to counties--Amount.
Section 10-44-9.5 - Allocation to fire departments serving county--Amount.
Section 10-44-15 - Payment of fire insurance tax proceeds into firemen's pension fund.
Section 10-44-16 - Penalty on unpaid taxes and installments--Refunds.